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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Manajemen Teori dan Terapan Jurnal Manajemen dan Kewirausahaan (JMDK) International Research Journal of Business Studies (E-Journal) Journal of Economic, Bussines and Accounting (COSTING) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Komala Inggarwati, Komala
Universitas Kristen Satya Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peranan Faktor-Faktor Individual Dalam Mengembangkan Usaha Studi Kuantitatif Pada Wirausaha Kecil Di Salatiga Arnold Kaudin, Komala Inggarwati,
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 3, No 2 (2010): August-November 2010
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (964.232 KB)

Abstract

The enormous number of micro enterprises contributes relatively low to the aggregate economy. This is due to the fact that many small businesses do not grow although it has been run for years. Reluctance to grow may be due to, for instance, the desire to retain ownership or avoidance of loss of satisfaction. This study aims to examine the infuence of several individual factors that may afect growth intention. Those factors are the start-up motivation, self-efcacy and risk taking propensity of the business owners. The sample of this study were 50 pedagang kreatif lapangan in Salatiga who are the founder of his/her business. Multiple-regression analyses reveal that start-up motivation and self-efcacy signifcantly afect growth intention. This means that entrepreneurs who start their business because of some positive reasons and faith have greater intention to grow. The result also indicates that although a micro-entrepreneur has a high degree of risk taking propensity, his/her intention to grow may be low when he/she lacks of neither positive start-up motivation nor a high.
Kinerja Keuangan Terhadap Nilai Perusahaan dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Henrita, Dharamega Carissa; Inggarwati, Komala
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 1 (2021): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.248 KB) | DOI: 10.23887/jppsh.v5i1.33433

Abstract

Penerapan tata kelola perusahaan yang baik akan meningkatkan kinerja keuangan. Tingginya kinerja keuangan memberikan efek kepada nilai perusahaan. Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan berpengaruh terhadap nilai perusahaan pada industri food and beverage yang listed di Bursa Efek Indonesia dan hubungan kepemilikan manajerial memoderasi antara kinerja keuangan dengan nilai perusahaan dengan firm size sebagai variabel kontrolnya. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel purposive sampling. Metode yang digunakan dalam menganalisis data dalam penelitian ini menggunakan Eviews 11.  Berdasarkan hasil analisis diperoleh hasil koefisien ROE, KM, dan SIZE terhadap TQ menunjukan arah negatif. Nilai p-value SIZE sebesar 0,614  yang lebih dari α (0,05). Maka ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Nilai p-value KM sebesar 0,036 lebih kecil dari α (0,05), sehingga kepemilikan manajerial memiliki pengaruh langsung terhadap nilai perusahaan. Sedangkan p-value ROE yang dihasilkan sebesar 0,005 kurang dari α (0,05). Maka disimpulkan bahwa Return on Equity (ROE) sebagai proksi dari variabel kinerja keuangan berpengaruh negatif signifikan terhadap nilai perusahaan pada perusahaan sub sektor food and beverage. Serta, kepemilikan manajerial mampu memoderasi hubungan antara kinerja keuangan dengan nilai perusahaan pada perusahaan sub sektor food and beverage.
Persepsi Etis Pelaku Akuntansi Terhadap Praktik Manajemen Laba Berdasarkan Profesi Akuntansi Dan Jender Komala Inggarwati; Arnold Kaudin
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 3 No. 3 (2010): Jurnal Manajemen Teori dan Terapan - Desember 2010
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.828 KB) | DOI: 10.20473/jmtt.v3i3.2407

Abstract

Managerial discretions in accounting and presures from stakeholders encourage earnings management. Such a practice creates ethical problems in business. The purpose of this study is to observe ethical perceptions in earnings management from acountants, both academics and profesional accountants, and ethical perceptions based on gender. Earnings management is classified into manipulation in accounting activity and in operational decision making. This study covers 156 subjects consists of 65 professional accountants from three public accountant firms and five companies and 91 academics from two universities in Central Java. Seven questions/cases adopted from Merchant (1989) and Fischer dan Rosenzweig (1995) were introduced to subjects and subjects were asked to assess whether it was ethical or not on a scale of 5 where 1 indicates the most ethical and 5 indicates the most unethical. The findings show that academics see manipulation in operational decision making as less ethical compared to practitioners while practitioners see manipulation in accounting as less ethical. Furthermore, practitioners see manipulation in operational decision as more ethical than manipulation in accounting while for academics there is no significant differences. Finally, there is not any significant difference on the ethical perception between female and male
Pengaruh Investment Opportunity Set Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening Sheyla Salima Oktabrina; Komala Inggarwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2381

Abstract

This study aims to determine the effect of Investment Opportunity Set and Managerial Ownership to Firm Value through Debt Policy as Intervening Variable at Manufacture Company. The sample in this study were 27 companies from sub-sector Industrials. Stages of testing include outer model, reliability and consistency, convergent and discriminant validity, inner model, coefficient determinations, effect size, prediction relevance, and path coefficient. The analysis used in this research is SEM-PLS. The result showed that; (1) Investment opportunity set positively influences firm value, (2) Managerial ownership has no effect on firm value, (3) Investment opportunity set negatively influences debt policy, (4) Managerial ownership has no effect on debt policy, (5) Debt policy positively influences firm value (6) Investment opportunity set negatively influences firm value with debt policy as intervening variable, (7) Managerial ownership has no effect on firm value with debt policy as intervening variable. Keywords: Investment opportunity set, managerial ownership, firm value, debt policy
Analysis of The Feasibility Study for The Culinary Business of Culinary Tourism in Kali Mojo, Tegalwaton, Semarang Regency Nur Ifa Maulida; Rahayu Ambarwati; Astri Dian Utami; Komala Inggarwati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.319

Abstract

Tegalwaton Village has potential that can be developed to become a tourist attraction. One of them is the Kali Mojo area which is located near the Tingkir toll exit. For now, Kali Mojo is managed by the Kingstone youth organization in the area. The potential of Kali Mojo has a good opportunity to become a culinary tourism center. This study was conducted to assess the development of culinary tourism in Kali Mojo from the market and financial aspects. The results show that the culinary tourism development plan in Kali Mojo has a large market potential and is financially profitable so it is possible to run.
Analisis studi kelayakan pembangunan sport center di area lapangan Tambakboyo Kecamatan Ambarawa Kabupaten Semarang Komala Inggarwati; Amanda Salsabila Hadi; Marino Firaj Kausar; Mei Prihatiningsih
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.3, No.1 (2022): Juni 2022
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v3i1.527

Abstract

A healthy lifestyle is human necessity to maintain health and fitness. Therefore, the community requires sports facilities. The field area in Tambakboyo is a suitable location for sports center facilities considering that there are no sports facilities for the local community. This sports center considers several aspects, they are technical aspects, management aspects, financial aspects and environmental aspects. By combining quantitative and qualitative data, also descriptive research methods, it was found that the analysis of the market aspect of the sports area development project shows that Tambakboyo field has the potential to become a sports center. The analysis of the technical aspect shows that the location is quite strategic. The management, financial and environmental aspects show that the plan of building a sports area proved feasible to be realized with the expectation of improving the welfare and health level of the local community.
Entrepreneurship Education and Academic Support Influence Students' Entrepreneurial Intention with Parental Role as Moderator Revaldi Tegar Bhaskara; Komala Inggarwati
Jurnal Manajemen dan Kewirausahaan Vol 11, No 1 (2023): June 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v11i1.9827

Abstract

This study aims to examine the influence of entrepreneurship education and academic support on student entrepreneurship intentions, taking into account the moderating role of parents. The explanatory research approach was used to explain the relationships between variables and to test the hypotheses. The study’s population consists of 273 undergraduate Management students of FEB UKSW who joined in 2019. A sample of 159 students was selected using simple random sampling. The findings revealed that entrepreneurship education has a positive effect on student entrepreneurial intentions, and the role of parents with entrepreneurial backgrounds has a moderating effect that amplifies the effect of entrepreneurship education on student entrepreneurial intentions. Meanwhile, academic support is not a driver of the emergence of student entrepreneurial interest, thus other factors that may contribute to student entrepreneurial interest in the context of higher education must be investigated further.
Co-Authors Amanda Salsabila Hadi Arnold Kaudin Astri Dian Utami Henrita, Dharamega Carissa Marino Firaj Kausar Mei Prihatiningsih Nur Ifa Maulida Rahayu Ambarwati Revaldi Tegar Bhaskara Sheyla Salima Oktabrina