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Utsaha: Journal of Entrepreneurship
Published by JF Publisher
ISSN : -     EISSN : 28098501     DOI : https://doi.org/10.56943/joe
Core Subject : Economy,
UTSAHA is Scientific Journal of Entrepreneurship that has specificities in fields of Management and Entrepreneur such as: Entrepreneurship and Ethics Entrepreneurship and Administration Entrepreneurship Education Corporate Entrepreneurship Social Entrepreneurship Sustainable Entrepreneurship SMEs Entrepreneurship Business Education Development on Learning Materials, Teaching models, and Learning Media Management (such as Marketing Management, Financial Management, HR Management, Operation/Production Management, Business Management, etc.) Economic Entrepreneurship Technopreneur etc
Articles 63 Documents
The Influence of Audit Quality on Earning Management in Manufacturing Companies on the IDX for 2017 – 2019 periods Karel Sava Kurniawan; Dr. Gregorius Rudy Antonio
UtsahaJournal of Entrepreneurship Vol. 1 Issue. 1 (2022)
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Abstract

The focus of this study is to investigate and obtain the empirical evidence about the impact of audit quality on earning management. The measurement of audit quality is proxied into two parts, called the size of KAP and auditors of industry specialization, the size of auditors is formulated using a dummy variable where the company audited by Big-4 is given code 1 while the company audited by Non-Big-4 is given code 0. For industrial specialization auditors, they are formulated using a dummy variable where if the market share is more than equal to 20%, code 1 will be given and code 0 is given less than 20%. The object in this study is a company engaged in the manufacturing sector that has gone public and is listed on the Indonesia Stock Exchange. The sampling method used was a non-probability purposive judgmental sample and resulted in 104 companies that met the requirements for research. he data were analyzed based on the range of years from 2017, 2018 and 2019. The method of multiple linear regression analysis was used for data analysis and hypothesis development, giving rise to research results that: 1) KAP size does not have a negative effect on earning management, and (2) specialized auditors industry has no negative effect on earnings management.
The Characteristics of Audit Committee, Audit Quality and Profit Management in Non-Financial Sector Companies Vira Osianto; Drs. Eko Pudjolaksono
UtsahaJournal of Entrepreneurship Vol. 1 Issue. 1 (2022)
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Abstract

One of the main things that often attracts the attention of users of financial statements in assessing the company's performance is to look at the company's profits for that period. This encourages managers to show the best performance for their interests, so it is not uncommon for managers to practice earnings management. With the auditing of financial statements carried out by the audit committee and external auditors, it is hoped that they can detect and prevent those manipulation. The purpose of this study is to provide empirical evidence regarding the effect of audit committee characteristics and audit quality on earnings management. The data used in this study are non-financial sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period which were selected using the purposive sampling method. The hypotheses were tested using multiple linear regression models. The results showed that audit committee size, audit committee expertise, the size of the Public Accounting Firm (KAP) and firm size had a significant effect on earnings management.
Academic Honesty in Accounting Education Maria Eugenia Hastuti; Ria Sandra Alimbudiono; Isabela Viani Vashti
UtsahaJournal of Entrepreneurship Vol. 1 Issue. 1 (2022)
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Abstract

Academic dishonesty is often found in the educational institution, one of which is in the university. The behavior of academic dishonesty that exists in students, especially accounting students, is an important problem that must be addressed in prevention. As an accounting student who is expected to become an accountant, he should have high integrity toward existing norms and regulations. Therefore, it is necessary to develop the accounting students so that they do not do academic dishonesty that can affect their behavior in the future. In preventing these actions, it is necessary to know the accounting student’s motivation in committing the academic dishonesty. To determine the motivation of academic dishonesty committed by accounting students, the authors applied the method of interviews, observation, and document analysis. The method that implemented are determining the participants’ criteria and making random retrieval data to determine the participant. There are 24 accounting students of 2017 who were taken at one of the universities in Surabaya. The results of the study state that there are different motivations for each student; however, there is one common motivation that is to achieve good grades. From research results that have uncovered the students’ motivations in conducting academic dishonesty, the authors also uncover the effects of academic dishonesty with the ways to prevent it. The ways in preventing the academic dishonesty is by emphasizing self-development in students as an internal means, while external means are by maximizing technological regulations and equipment at the university.
The Effect of Work Ethic and Discipline on Employee’s Productivity at Village Business Office (Bumdes) in Lutur Village South North Aru District Shella Kriekhoff
UtsahaJournal of Entrepreneurship Vol. 1 Issue 2 (2022)
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Abstract

This research was conducted at Village Owned Enterprises Office (BUMDES) in Lutur Village, North South Aru District. This study uses work ethic and discipline as independent variables, and work productivity as the dependent variable. The purposes of this study were to determine the effect of work ethic and discipline on employees’ work productivity at the Village Owned Enterprise (BUMDES) Lutur Village, North South Aru District, and to determine the dominant variables between work ethic and discipline on employees’ work productivity at Village Owned Enterprise (BUMDES) Lutur Village, North South Aru District. The sample used is Amaris Hotel Ambon employees with a total sample of 37 respondents. The analysis used includes validity test, reliability test, model test, multiple linear regression analysis and research hypotheses. Based on the results of the research, it can be seen that work ethic and discipline in this study proved to have a significant influence on work employees’ productivity at Village Owned Enterprise (BUMDES) Lutur Village, North South Aru District. Also, work ethic is the dominant variable that affects the employees’ work productivity at the Village Owned Enterprise (BUMDES) Lutur Village, North South Aru District. In this study, it was found that the variation in employee performance explained by work ethic and discipline is 74.8% while 25.2% was explained by other not-analyzed variables, including work stress, work environment, etc.
Employee Performance Affected By Work from Home (WFH) and Creativity during the Pandemic in YPKPM Ambon Foundation Maartje Paais; Semuel Souhoka
UtsahaJournal of Entrepreneurship Vol. 1 Issue 2 (2022)
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Abstract

This research aims to analyze the effect of Work from Home (WFH) and creativity on teacher performance during the Covid pandemic in YPKPM Ambon Foundation. The population of this research is 130 people and the sample is 57 people. The test conducted through multiple linear analysis techniques. The hypothesis testing results obtained that WFH has a value of tcount> ttable that is 3.238> 1.671 with a significant level of 0.002 <0.05, creativity has a value of tcount> ttable that is 2.485> 1.671 with a significant level of 0.016 <0.05. It means WFH and creativity have a positive and significant effect on the teacher performance in YPKPM Ambon Foundation. The results of the simultaneous test showed that the value of Fcount > Ftable was 39.139 > 3.15 with a significant level of 0.000 < 0.05, then it concluded that WFH and creativity had a significant and effect on the teachers performance at Ambon YPKPM Foundation. The coefficient of determination test obtained an adjusted r square value of 0.592 or 59.2%, which means that WFH and creativity only explain variations in teachers’ performance variables by 59.2% and the remaining 40.8% is influenced by other variables outside of this research variable.
Current Ratio and Debt to Equity Ratio to The Profitability of Food and Beverage Companies Listed on Indonesia Stock Exchange (IDX) Lilian Loppies; Maria J.F Esomar; Angel Entatoning
UtsahaJournal of Entrepreneurship Vol. 1 Issue 2 (2022)
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Abstract

This study aims to determine the effect of current ratio and debt to equity ratio on return on assets in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method, the population was 24 food and beverage companies listed on the IDX during the study period, and there were 17 companies that met the requirements to be sampled. The data were analyzed using Multiple Linear Regression and data analysis used data processing software, called eviews 8. The results of this study indicate that the two independent variables tested on the return on assets of companies in the food and beverage sub-sector, the current ratio variable has a regression coefficient of 0.001740 and the level of significant at 0.6886. This means that H1 is rejected, and it can be said that the Current Ratio (CR) has no significant effect on Return On Assets (ROA). The variable Debt to Equity Ratio (DER) has a regression coefficient of -0.001027 and the significant value of 0.0010. This means that H2 is accepted and it concluded that the Debt To Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA).
BOPO Analysis, Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) to Profitability (Case Study at PT Bank Maluku, Ambon) Jozef Pattiruhu
UtsahaJournal of Entrepreneurship Vol. 1 Issue 2 (2022)
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Abstract

Bank is the financial institution with the main business in collecting public money and funds it back in form of credit. Also, provide services in payment traffic and money circulation. Therefore, in doing its daily business activities, banks need to have money in order to provide the credit. In providing credit to customers, Bank management implements various policies in lending process. This study aims to determine and analyze whether BOPO, Non Performing Loan (NPL), and Loan to Deposit Ratio (LDR) have a significant effect on the profitability of PT. Maluku–Malut Bank in Ambon City or not with the research data from 2015–2019 periods. The analytical method used is multiple linear regressions using t-test to examine the hypothesis. Based on the research, the results show that: BOPO has a positive effect on profitability; NPL has a negative effect on profitability; furthermore, LDR has a negative effect on the profitability of PT. Maluku–Malut Bank in Ambon City.
The Effect of Service Quality and Customer Relationship Management (CRM) On Customer Loyalty Nur Farida; Anisa Virdatul Jannah
UtsahaJournal of Entrepreneurship Vol. 1 Issue 2 (2022)
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Abstract

This study aims to examine and prove the effect of Service Quality and Customer Relationship Management (CRM) on Customer Loyalty at Notary and Land Deed Making Officer (PPAT) One Ardiansyah Rohmaendise S.H., M.Kn in Lamongan. This study uses a quantitative approach with multiple linear regression analysis. The number of samples taken is 102 respondents and data collection is carried out by questionnaires to obtain data. The results of this study are that the variables of Service Quality and Customer Relationship Management simultaneously affect customer loyalty at the Notary and Land Deed Making Officer (PPAT) One Ardiansyah Rohmaendise S.H., M.Kn in Lamongan. This is evidenced by the value of Fcount (29.387) > Ftable (3.12) and the significant level of t 0.000 is smaller than alpha 0.005.
The Challenge Identification of Government Accountant in Virtual Era Grace Persulessy; Andi Kusumawati; Nirwana
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
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Abstract

This research aim to identify the problems and challenges of their accountants working in virtual technology era. The author believes that identifying the challenges government accountants face in this technological era will make it easier for them to work to serve the public. This study depends on the results of scientific studies as evidence of the kingdom of the field and analyzed under a phenomenological approach then we can present a valid and convincing finding in answering the problems of this research. The review process conducted by researchers are data coding, evaluation, and in-depth interpretation to get valid findings. The data obtained from several literature sources through an electronic search system by installing keywords. From the study results and discussion, it conclude that the challenges faced by public accountants include the importance of them mastering technology and understanding how the public desires services. In other words, the challenge of the public accounting profession in globalization era is the liberalization of accounting services. These obstacles will result in the importance of education and qualifications that necessary for public accounting services. It is hoped that these findings will become an essential part of future policymaking.
The Impact of Accounting Implementation, Budget User Behavior, and Internal Control on Fraud Prevention of Regional Apparatus Organizations in Aru Islands Regency Yohanes Zefnath Warkula; Andi Kusumawati; Nirwana
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
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Abstract

Good accounting implementation by government and optimal supervision toward the quality of government financial reports are expected to improve the accountability of government agencies' performance. Therefore, the performance of governmental administration can be optimal. This study aims to empirically test the application of accounting, budget user behavior, and internal control that affect the prevention of fraud in Government of Aru Islands Regency. This research used quantitative research with descriptive approach, it use Slovin sample formula, the sample needed by the author to process data is 148 people from 236 specified populations. Based on the the results and discussion of the research, it can be concluded several things that: Partial internal control has significant positive effect on fraud prevention in Aru Islands Regency Government.