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INDONESIA
Jurnal Kewirausahaan dan Inovasi
Published by Universitas Brawijaya
ISSN : -     EISSN : 29645611     DOI : 10.21776/jki
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Environmental Science Social Sciences
Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Entrepreneurship Management and Innovation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 352 Documents
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THE EFFECT OF AUDITOR CHARACTERISTICS ON ALLEGED FRAUD OCCURRENCE AND ITS IMPACT ON FINANCIAL STATEMENT FRAUD RISK ASSESSMENT AND AUDIT PROGRAM MODIFICATIONS Shlof, Mohamed A.
Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2023.02.1.06

Abstract

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.
PENGARUH ORIENTASI KEWIRAUSAHAAN, INOVASI RADIKAL, DAN STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN Adyuta, Hafizh Rakha; Prabandari, Sri Palupi
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 3 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.3.08

Abstract

The purpose of this study was to determine the effect of entrepreneurial orientation, radical innovation, and business strategy on company performance. The population in this study, namely handicraft SMEs in the city of Malang returned to 209, while the sample of this study was micro, small and medium enterprises engaged in handicrafts in the city of Malang. Determination of the number of samples using the Slovin formula with an allowance of 0.1 and obtained as many as 100 samples. The method used in this study is a quantitative method with Multiple Linear Regression Analysis using SPSS 25 Software. The sampling technique uses simple random sampling and gets 100 respondents who are distributed both through online and offline questionnaires. The results showed that entrepreneurial orientation, radical innovation, and business strategy had a positive and significant effect on purchasing decisions. In the research application variables, handicraft SMEs in Malang City are good, but each variable needs to be developed to get maximum performance.
PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, BEBAN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN Devianes, Muhammad Fikri; Adi, Agung Nugroho
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.4.06

Abstract

This study aims to determine the effect of situational leadership style, workload, and work motivation on employee performance at Utama Baja company. This research is explanatory research with a population of 42 people and a sample of 42 people through the total sampling technique. The data analysis tools used are multiple linear regression analysis, instrument test through validizty and reliability test, classical assumption test through normality test, multicollinearity test, linearity test, heteroscedasticity test, and hypothesis testing through t-test, F test, and coefficient of determination test. The results of multiple linear regression analysis show that the variables of situational leadership style, workload, and work motivation effect the employee performance. Then viewed from the Adjusted R Square value, it shows that the magnitude of the influence between variables is 0.671, which means that there is an influence between situational leadership style, workload, and work motivation on employee performance by 67.1 percent while 32.9 percent is explained by other variables not investigated in this study.
PERUMUSAN STRATEGI RADIO KALTARA 105.8 FM ONLINE DI PROVINSI KALIMANTAN UTARA Alfaridzi, Rikhard
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.4.12

Abstract

This research is motivated by the author's observations of the development of modern communication media today which has allowed people all over the world to be able to communicate with each other. Radio has undergone quite a long development before becoming a mass communication medium as it is today. The purpose of this study is how the reporting strategy of Radio Kaltara in disseminating information, especially in reporting and what are the strengths and challenges in reporting Radio Kaltara. This research uses descriptive qualitative research which is explorative. This research is located at Radio Kaltara FM, Radio Kaltara FM is sheltered by PT. Media Radio Kaltara which has the tagline Real News & Music Station and is on the 92.4 MHz frequency. The data collected for this study were taken from two sources of data, namely primary and secondary. The results of the analysis obtained from the EFE and IFE matrices are a matrix called the internal-external matrix (IE). These outcomes are selected based on the IFE and EFE scores. SWOT analysis consists of strengths, weaknesses, opportunities, and threats as instruments for forming strategies.
PENGARUH PERSEPSI, MOTIVASI, LINGKUNGAN KELUARGA, DAN TINGKAT PENGETAHUAN TERHADAP MINAT UNTUK BERKARIR DI BIDANG START-UP Nurhayati, Agustina; Noermijati, Noermijati
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.4.01

Abstract

The development of technology and information and an increase in the number of start-up companies in Indonesia have opened the opportunity for millennials to make contributions in enhancing the human resource of companies. nevertheless, there are internal and external factors that influence their decisions to have a career in start-up area. the objective of this research is to identify the effect of perception, motivation, family environment, and level of knowledge on the intention students of Faculty of Economics and Business of Universitas Brawijaya to have a career in start-up area. The samples of this explanatory research were selected using proportionate random sampling technique, resulting in 351 respondents. Multiple linear regression were used and have led to findings that perception, motivation, family environment, and level of knowledge have significant effects on the intention to have a career in start-up area.
PENGARUH GAYA KEPEMIMPINAN DAN BEBAN KERJA TERHADAP KEPUASAN KERJA PADA KARYAWAN PERUSAHAAN TAMBANG MINYAK NASIONAL (PERTAMINA) REFINERY UNIT IV CILACAP Al Faqih, Muhammad Sabiq
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.4.11

Abstract

This study aims to determine the effect of leadership style and workload variables on job satisfaction of employees of the National Oil Mining Company (PERTAMINA) Processing Unit IV Cilacap. The population of this quantitative descriptive research is 110 people and the sample is 52 people using the Slovin formula which from the number of samples taken can describe the condition of the original population. This study uses quantitative data in the form of primary data sources with survey data collection techniques using questionnaires. This study uses an instrument test through validity and reliability testing, classical assumption test through normality test, multicollinearity test, linearity test and heteroscedasticity test, the data analysis tool used is SPSS version 22. The results of the multiple linear regression analysis show that the variables of leadership style and workload has a positive and significant effect on employee job satisfaction
IMPLEMENTASI STRATEGI CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAK TERHADAP KEHIDUPAN MASYARAKAT Silalahi, Zefanya Louis Edo; Pradana, Bayu Ilham
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.4.05

Abstract

Corporate Social Responsibility is a form of accountability performed by companies. Along with the advancement of civilization, in order to bring good corporate governance, good corporate citizen, and good business ethic, companies are more encouraged to engage in sustainable development. The objective of this study is to identify the implementation and the impact of CSR conducted by PT. Pupuk Kaltim. The data was harvested through interviews, observations, and library researches. The analyses were performed using data collection, data reduction, data display, and conclusion. This study finds that CSR implementation by PT. Pupuk Kaltim has run well. The impact is improvement in public welfare. Partnership programs, territorial improvement, and environmental protection are the manifestation of sustainable development run by the company.
ANALISIS PENGARUH TALENT MANAGEMENT, EMPLOYEE RETENTION DAN PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP KINERJA KARYAWAN Rasyid, Rendy Zulfan Maulana; M. Abdi Dzil Ikhram
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.4.10

Abstract

The objective of this research is to measure the effects of talent management, employee retention, and perceived organizational support on the performance of employees a Dialogi Café. The data of this quantitative explanatory research was harvested from questionnaires distributed to 57 permanent employees of Dialogi Café from three stores: Dialogi Space and Coffee, Dialogi Signature, and Dialogi Coffee and Bistro. This study uses saturated sampling since the entire population were used as the sample. Here descriptive analysis and Structural Equation Modelling – Partial Leas Squares were performed in SmartPLS v.3.3.9. This study finds that the talent management and the employee retention do not significantly influence employee performance and that perceived organizational support significantly affects employee performance.
ANALISIS STRATEGI BISNIS PADA UD. BRONTOSENO Susilowati, Susilowati; Hapsari, Raditha Dwi Vata
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 3 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.3.01

Abstract

One of the key factors for business continuity is the need to implement risk management. In this case, it is necessary to see which part is affected and plan steps to find a solution that is in accordance with the possibility of an error occurring. However, don't forget to look for new opportunities in the future. There are several strategies that must be considered and implemented by traders to survive the Covid-19 pandemic. One of them is issuing special delivery programs such as digital website facilities, marketplaces and the like to make it easier for home business customers. This research aims to identify and set the appropriate business strategy for UD. Brontoseno. This descriptive study was designed to collect data explaining the characteristics of people, events, or situations. The data was collected through documentation, library research, observations, and direct interviews with the company’s owner, employees, and customers. The methods of analysis are EFAS and IFAS, SWOT matrix, SWOT Choosing, IE (Internal-External) matrix, and QSPM. This study finds that hold and maintain is the most appropriate strategy for UD. Brontoseno and that aggressive strategy can strengthen the hold and maintain strategy.
IMPLEMENTASI MANAJEMEN KINERJA SUMBER DAYA MANUSIA DALAM MENINGKATKAN KUALITAS PELAYANAN Rahayu, Rita Putri; Sunaryo, Sunaryo
Jurnal Kewirausahaan dan Inovasi Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2022.01.4.04

Abstract

The objective of this research is to identify the implementation of human resource performance management in increasing the service quality of the Islamic-compliant business unit of PT Bank Sinarmas in the branch office of Malang. This descriptive qualitative research uses primary and secondary data, which were harvested through interviews and documentation and validated using source triangulation, method triangulation, and theory triangulation. The research subjects are four employees as key informants and three customers as main informants. The data analysis was performed using data reduction, data presentation, and conclusion drawing. This research finds that the said business unit has well organized the four stages of performance management, i.e. planning/directing, monitoring, review evaluation/appraising, and reward & developing. The unit has also run the five quality of service, i.e. reliability, responsiveness, assurance, empathy, and physical evidence. However, setbacks are still found in empathy and physical evidence, where customers were not satisfied with the unit’s telephone service and  ATM distribution.

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