cover
Contact Name
admin
Contact Email
utsaha@jfpublisher.com
Phone
+6281230444797
Journal Mail Official
admin@jfpublisher.com
Editorial Address
GRAHA INDAH E-11 Gayung Kebonsari, Gayungan, Surabaya, East Java. 60235
Location
Kota surabaya,
Jawa timur
INDONESIA
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
Online Business Practices for Video-Based Learning in Discovery English Academy Indra Pradipa Yudha
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.208 KB)

Abstract

This business plan aims to analyze the business performance of online video-based learning of Discovery English Academy, to find out the comparison of business performance with the business plan of online video-based learning of Discovery English Academy, and to know the implementation of marketing strategies and production aspects in online video-based learning Discovery English Academy. In the implementing process of the online video-based learning Discovery English Academy6, it was found that there were two main problems when launching the online video-based learning product of Discovery English Academy, including; promotion issues, and also selling price issues. In implementing this business practice, Discovery English Academy uses the Digital Channel Revolution marketing strategy, Integrated Marketing Communication (IMC), Brand Awareness, as well as Pull and Push Marketing Strategy to overcome promotional problems. In addition to the problem of selling prices, Discovery English Academy uses a Discount Strategy using a promo code. From the implementation of its business practice, it can be concluded that the optimization of multiple social media channels and also the initial cost determination are the two most essential aspects in carrying out the Discovery English Academy's online video- based learning business practice.
The Influence of Organizational Climate on OCB and Employee Engagement with Job Satisfaction as an Intervening Variable Gadang Wardono; Anoesyirwan Moeins; Widodo Sunaryo
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of organizational climate on OCB and employee engagement with job satisfaction as an intervening variable for permanent employees at middle management level of cement industry in Bogor. The novelty of this research is use two dependent variables, OCB and employee engagement, one independent variable, called organizational climate and job satisfaction as intervening variable. The research method uses mixed method with questionnaire for quantitative research and Delphi method for qualitative research. The research sample was 183 people from 334 permanent employees at middle management level. The conclusion in this research is there is a significant positive effect with the coefficient value z₁ = 0.551 organizational climate on OCB. There is a significant positive effect with coefficient value z₂ = 0.578 organizational climate on employee engagement. There is a significant positive effect with the coefficient value xy = 0.939 organizational climate on job satisfaction. There is a significant positive effect with coefficient value yz₁ = 0.413 job satisfaction on OCB. There is a significant positive effect with coefficient value yz₂ = 0.390 job satisfaction on employee engagement. There is a significant positive effect with coefficient value xyz₁ = 0.388 between organizational climate and OCB through job satisfaction, with a comparison value of 0.388 < z₁ = 0.551, it can be concluded that job satisfaction variable does not mediate as an intervening variable on organizational climate effect on OCB. There is a significant positive effect with coefficient value xyz₂=0.367 between organizational climate on employee engagement through job satisfaction with a comparison value of 0.367 <βz₂ = 0.578, it can be concluded that job satisfaction variable does not mediate as an intervening variable on organizational climate effect of employee engagement. The results of qualitative research is support the quantitative research results.
Performance Analysis of Grhasia Mental Hospital Training and Installation Development with Balanced Scorecard Method Tuti Handayu; Heru Kurnianto Tjahjono; Nur Hidayah
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The education research and development installation of Grhasia Mental Hospital (RSJ) has never implement a performance measurement, then it is not known what extent the success of financial and non-financial management in achieving the organization vision and goals. This research was conducted to analyze the performance of training and development installation of RSJ Grhasia through balanced scorecard (BSC) method with 4 perspectives, called finance, customers, internal business processes, then learning and growth. This research is a descriptive research which is analyzed descriptively analytic. The quantitative data were obtained from secondary data and survey results from internal (employees) and external customers (practice students). The research results from financial perspective shows poor results for income level and effectiveness ratio. On the other hand, it shows good results for Cost Recovery Rate / CRR. Customer perspective that shows satisfied results on employee satisfaction level and good results on student satisfaction level with education and training installation services.
The Influence of Motivation, Self-Efficacy and Family Envi-ronment on Students’ Interest for Entrepreneurship: Survey on Students of Management Study Program, Faculty of Economics at Slamet Riyadi University Surakarta Suprayitno; Viola Verli Ariati
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to explain the impact of motivation, self-efficacy and family environment to students’ interest in becoming entrepreneurship. This research uses survey methods conducted on 2018 students of Management Study Program in Economics Faculty at Slamet Riyadi University. The data collection techniques in this research used questionnaires and observations. The sampling techniques using purposive sampling with 80 respondents who have taken the entrepreneurship courses and active students’ class of 2018. Based on the results of the t test in this research proved that the motivation and family environment have a significant effect on student entrepreneurship interests, while self-efficacy do not have a significant effect on student entrepreneurship interests. The results of F test obtained the results that motivation, self-efficacy and family environment together affect the entrepreneurship interests of students. The coefficient of determination obtained a value of R2 =0.420, meaning that 42% of students' entrepreneurship interest is influenced by motivation, self-efficacy, and family environment. The remaining 58% were affected by variables that are not discussed in this research. Therefore, students need to increase motivation, self-efficacy, and family environment towards entrepreneurship interests as provisions after graduating from the University.
An Analysis of Auditors’ Characteristic and Non-Characteristic Components on Detecting The Fraudulent Occurrences in Public Sectors Aisyaturrahmi
UtsahaJournal of Entrepreneurship Vol. 1 Issue. 4 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/v1.i4.154

Abstract

This study is to examine the influence of the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. Specifically, this study focuses on financial statement fraud as it has the most negative impacts on the society and beyond. This study is developed by the empirical evidence from Indonesian external auditors. The author in the initial stage creates hypotheses to explain the interaction processes between the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. The results of this study concluded that audit procedures and strategies have a significant effect on detecting financial statement fraud in public sector organizations. Meanwhile, The auditors competence is not significantly responsible in detecting financial statement fraud in public sector organizations. The auditors independence and professional skepticism has a significant effect on detecting fraudulent reports in public sector organizations. Thus, the auditor objectivity has no significant effect on the success of detecting financial statement fraud in public sector organizations.
The Effectiveness of Continuous Auditing Implementation: Developing Automated Audit Systems for Fraud and Error Detections Gregorius Rudy Antonio
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Panel on Audit Effectiveness suggested that auditors need to develop a new approach to conducting audits. Continuous auditing is a new approach that allows auditors to fully understand control points, control rules, and system controls as well as with more frequent, automated data analysis and hence increased audit relevance and reliability will ultimately improve audit quality. The purpose of this paper is to prove effectiveness of Continuous Auditing in bridging auditing with the challenges of detecting fraud and errors. In the KKK Department Store, Continuous Auditing was proven to significantly improve the audit quality and internal control of the organization with a very significant decrease in audit findings in 2012 and 2013. The continuous audit findings in 2012 decreased by 75.76% or decreased by 3,523 from the findings in 2011 followed by a decrease in findings of 81.44% or 3787 findings from 2011 to 2013. Manual audit findings also decreased very significantly, namely by 96.19% or 733 from findings in 2011 to 2012 and a decrease of 99.74% or by 760 findings from 2015. 2011 to 2013. This significant decrease in continuous auditing findings was due to real-time audits, population data not sample, and continuous improvement of parameters. Another important factor that greatly influences the effectiveness of continuous auditing is the interaction between the continuous auditing component, the owner and the internal auditor and all related parties. Continuous Auditing has proven to be very significant in improving audit quality and organizational internal control but has proven ineffective in handling transactions involving manual transactions and collusion. In this study, it looks at two key controls, namely "checking whether there is a Receiving Report made more than the date specified on the Purchase Order" and "checking whether there is a Receiving Report that is not in accordance with the authorized purchasing order". An effective solution is to eliminate such manual transactions or authorizations made through systems with inherent control. This was implemented in 2013 and successfully resolved the issue. The continuous audit approach is an approach that is efficient and effective as well as sustainable and can provide timely signals in dealing with fraud and errors through internal control and risk mitigation.
The Effect of Registration, E-Filing, And E-Billing Applications On Tax Payer Level Satisfaction of Taxpayer Compliance at KPP Pratama Jombang 2019-2020 Haris Tri Ramadhani Winoto; Eko Pudjolaksono
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Everyone who already has income should have an NPWP, and everyone who has an NPWP is a taxpayer. Here the researcher discusses about individual taxpayers, each individual taxpayer has an obligation to report and pay taxes. In the past, individual taxpayers had to report taxes manually or come directly to the KPP, then pay taxes to the Post Office. This is certainly inconvenient for individual taxpayers. Therefore, the Government in 2014 issued a tax e-system facility or now call it registration application, e-Filing, and e-Billing to provide facilities and convenience for taxpayers in carrying out their obligations. This research was made to study the effect of the application of registration, e-Filing, and e-Billing applications on tax payer level satisfaction, and their impact on taxpayer compliance. This research was conducted on individual taxpayers registered at KPP Pratama Jombang. A sample of 103 respondents was used in this study. The data analysis method used in this study is PLS (Partial Least Squares) using the SmartPLS 3.0 data analysis tool. The results of this study indicate that the registration application has a significant effect on tax payer level satisfaction, it has a good impact on taxpayers because they do not need to come to the local KPP to register themselves as taxpayers, it can save taxpayers time because they do not need to queue at the local KPP . E-Filing has a significant effect on tax payer level satisfaction, it has a good impact because it makes it easy, fast, accurate for taxpayers to report their tax returns using only the DJP application or website, and can be done anytime and anywhere. E-Billing has no effect on tax payer level satisfaction, this is due to the lack of knowledge about the e-billing system, and the taxpayer's residence is far from banks, post offices, or ATMs, besides that the lack of banks or ATMs makes taxpayers queue and drain. a lot of time. Tax payer level of satisfaction affects taxpayer compliance, because the higher the level of tax payer satisfaction, the higher the level of taxpayer compliance.
Determinants Revisit Intention Through Perceived Value for Tourist Visits to Tourism Destinations at Kepulauan Seribu of DKI Jakarta Estiningsih Tri Handayani; Nandan Limakrisna; Hari Muharam
UtsahaJournal of Entrepreneurship Vol. 1 Issue. 4 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i4.174

Abstract

The tourism industry is important and strategic in the implementation of development in Indonesia because it is able to bring in large amounts of foreign exchange for the country. Tourist satisfaction is met will have an impact on the emergence of revisit interest (Revisit Intention), as a spontaneous response to the object of visitors because the expression of satisfaction felt during the initial visit is appropriate and even exceeds expectations. This research aims to be able to find ways and strategies to increase Revisit Intention for tourists, so that methods are found that can be recommended to interested parties through research on the variables that affect Revisit Intention, such as Promotion, Servicescape, Destination Image and Perceived Values. This research was conducted in the Kepulauan Seribu tourism destination in DKI-Jakarta with a total of 400 samples, using the Random Sampling. The research method used SEM with the LISREL program. The results of the research obtained the following data, such as (1) There is an effect Promotion on Revisit Intention (β = 0.62); (2) There is an effect Servicescape on Revisit Intention; (3) There is no effect of Destination Image on Revisit Intention (β = 0.21 ); (4) There is an effect Promotion on Perceived Value  (β =- 0.21); (5) There is an influence Servicescape on Perceived Value (        ); (6) There is no influence of Destination Image on Perceived Value (β =-0.14); and (7) There is an effect of Perceived Value on Revisit Intention (β = 0.0552).
Determinants of Customer Engagement and Its Implications on Marketing Performance at National Private Commercial Banks in Jabodetabek M. Syafrudin Yusuf; Nandan Limakrisna; Hari Muharam
UtsahaJournal of Entrepreneurship Vol. 1 Issue. 4 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i4.190

Abstract

This research was conducted to determine the effect of CRM capabilities, corporate image and pricing strategy on customer engagement and their impact on the marketing performance of national private commercial banks in DKI Jakarta simultaneously. This study aims to analyse the factors that influence the marketing performance of national private commercial banks in Jabodetabek. The type of research used in this research is causality research that wants to explain cause and effect relationships between research variables. The method used in this research is descriptive and verification. The unit of analysis in this research is the organization, called national private commercial bank in Jabodetabek, and the unit of observation is the Branch Manager or Relationship Manager who is involved in marketing activities for bank products and services, and is responsible for bank's marketing performance. The result of this research found that CRM capabilities, corporate image, pricing strategies and customer engagement is proven to have a positive and significant influence on marketing performance and customer engagement at National Private Commercial Bank in Jakarta and Jabodetabek.
The Effect of Brand Image and Omni Channel Marketing on Customer Satisfaction and Customer Loyalty in Digital Saving Opening of Bank BRI Kristina Natalina; Dr. Sri Wahyuni
UtsahaJournal of Entrepreneurship Vol. 1 Issue. 4 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i4.192

Abstract

This research was conducted to determine descriptively and empirically the effect of brand image and omni channel marketing on customer satisfaction and customer loyalty in digital saving opening of Bank BRI. The population in this research is Bank BRI customers who have at least used a BRI Bank account for 5 years. Methods of data collection using the survey method. Data analysis used SPSS version 22 and SEM (Structural Equation Model) from the statistical package LISREL 8.7 to process and analyze the research data. The results of the descriptive test explained that the brand image and omni channel marketing provided were good based on customers satisfaction. Therefore, the customers were satisfied and tended to be loyal in digital saving opening of Bank BRI. The results of hypothesis testing indicate that: (1) brand image affects customer satisfaction positively and significantly; (2) omni channel marketing affects customer satisfaction positively and significantly; (3) brand image affects customer loyalty positively and significantly; (4) omni channel marketing affects customer loyalty positively and significantly; (5) customer satisfaction affects customer loyalty positively and significantly; (6) brand image and omni channel marketing affect customer loyalty through customer satisfaction as a mediating variable; and (7) Customer Satisfaction Has Positive Effect on Customer Loyalty