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INDONESIA
Jurnal Serina Ekonomi dan Bisnis
Published by Universitas Tarumanagara
ISSN : 29862221     EISSN : -     DOI : https://doi.org/10.24912/jseb
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Serina Ekonomi dan Bisnis adalah wadah publikasi hasil penelitian yang dilaksanakan oleh Dosen, Mahasiswa, maupun Praktisi dan telah didesiminasikan pada seminar nasional yang diselenggarakan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Tarumanagara (SERINA dan SENAPENMAS). Jurnal ini juga mempublikasikan hasil penelitian yang berasal dari peneitian Tugas Akhir maupun penelitian penugasan lainnya. Jurnal Serina Ekonomi dan Bisnis terbit setahun 2x pada bulan Februari dan September dengan ruang lingkup ekonomi, akuntansi, dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
 1   2   3   4   5 
MEMPERTIMBANGKAN DASAR ETIS TANGGUNG JAWAB MORALAKUNTAN DARI PERSPEKTIF ETIKA EMMANUEL LEVINAS Urbanus Ura Weruin; Yuniarwati Yuniarwati
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.22729

Abstract

The development of a free market economy that is massive and competitive and the desire to reap hugeprofits instantly has given birth to fraudulent business practices. One of the unethical business practices isthe manipulation of financial reports by accountants. In some cases, public accountants turn loss-makingcompany financial statements into profits. In this case, professional accountants already have a moralumbrella in the form of a code of ethics for the accounting profession as a basic guideline in carrying outaccounting practices. The code of ethics for the accounting profession emphasizes that accountants mustadhere to professional principles such as responsibility, public interest, maintaining integrity, objectivity,increasing competence and professionalism, being independent, applying the precautionary principle,maintaining confidentiality, and must comply with the rules. ethics for the accounting profession. LawNumber 5 of 2011 concerning The Public Accountants also emphasizes that public accountants must behaveproperly, be honest, be responsible, and have high integrity. However, in several major cases in Indonesia,the credibility, integrity, honesty and responsibility of public accountants to the state and the widercommunity have been questioned. Why does this happen so often? This article will analyze philosophicallythe relevance of Emmanuel Levinas's ethical thoughts for the ethical responsibilities of accountants. Theresults of library research using the content analysis method show that for Levinas the ethical-moral basisfor accountants' ethical responsibilities is not something normative-pragmatic but substantial-ontological.The ethical basis of the moral responsibility of accountants is not on the autonomy, freedom,professionalism and competence of accountants as subjects but on the subordination and intersubjectivitybetween the subject and the "Others" (the Others). For Levinas, responsibility towards the "Others" (theOthers) is characterized as ethical, asymmetrical, and absolute.
PERAN LITERASI KEUANGAN DAN PERKEMBANGAN TEKNOLOGI FINANSIAL TERHADAP MINAT BERINVESTASI PADA MASA PANDEMI COVID19 Novia Utami; Marsiana Luciana Sitanggang
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.22730

Abstract

This study aims to analyze the relationship between the use of financial technology and financial literacy onthe interest of millennial and generation Z investors in investing in the capital market. The analysis wascarried out on 150 respondents with the sample selection method using convenience sampling, namely theages of 10 to 30 years or millennials and generation Z in Indonesia. The hypothesis testing technique usesthe multiple linear regression Ordinary Least Square (OLS) method. This research concludes that financialtechnology (fintech) does not influence investment intentions, while financial literacy influences investmentintentions.
STRATEGI DAN KONSEP PENGENDALIAN INTERNAL PADA OT GROUP Lukman Surjadi
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.22732

Abstract

The purpose of this study is to analyze how from a problem can analyze from the control carried out by theOT Group. In this topic, will discuss about the factors that can af ect internal control itself, its objectives,components, to "The Sarbanes-Oxley Act (SOX) of 2002". This research is supported by national andinternational journals, international articles, as well as literature from libraries. The findings are that thereare many kinds that can be implemented in the field, but they must also have risks and impacts that arethought of on the board of commissioners, management, and personnel within the OT Group. The mainobjective of the author is to explore on internal control itself and what makes internal control itself formed,if drawn an example is COSO (Committee of Sponsoring Organizations of the Treadway Commission).
PENGARUH MOTIVASI DAN KECERDASAN EMOSIONAL TERHADAP HASIL BELAJAR MATEMATIKA SISWA SMK BERYAYASAN BUDDHIS SE-TANGERANG Oey Hannes Widjaya; Inggrid Suryatenggara; Lianah The
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.22733

Abstract

The purpose of this research was to test empirically the ef ect of learning motivation, emotionalintelligence, learning motivation and emotional intelligence simultaneously on the Mathematical learningoutcome of Buddhist-based vocational high school students in Tangerang Raya. This study uses quantitativemethods, with the sample size was determined using the Slovin formula and obtained a sample of 210, 11th grade students of the Buddhist Foundation Vocational School in Tangerang Raya. Test the validity of theinstrument using Pearson Product Moment and test the reliability using Alpha Cronbach. Data analysisused multiple linear regression. The results showed that learning motivation and emotional intelligence hada significant ef ect on mathematics learning outcome for class XI SMK students as evidenced by asignificance value of 0.000<0.05. Learning motivation and emotional intelligence simultaneously af ect themathematics learning outcome of class XI SMK students as evidenced by a significance value of 0.000 <0.05.
PENGARUH STRATEGI PEMASARAN VIRAL YANG MEMPENGARUHI NIAT BELI BAGI KONSUMEN SKINTIFIC Theresia Viony Wijaya; Hetty Karunia Tunjungsari
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.22734

Abstract

This research is conducted the ef ect of viral marketing strategies on Skintific's purchase intention for consumers:the value of fish as mediation. This research used non-probability sampling through convenience sampling to obtain228 respondents who are Skintific skincare users. Data collection was carried out online by distributingquestionnaires via Google Forms. Data was processed using the Partial Least Square Structural Equation Modeling(PLS-SEM) method with SmartPLS 4.0 software. The results showed that viral marketing strategies in the form ofEntertainment, Informativeness and Source Credibility had a positive and significant ef ect on Advertisement Value,while there was a negative and insignificant ef ect of viral marketing strategies on Advertisement Value. Besidesthat, there is a positive and significant influence from Entertainment and Informativeness on Purchase Intention.And Advertisement Value mediates the two relationships between Entertainment and Purchase Intention Skintificpositively and significantly, Advertisement Value also mediates the two relationships between Source Credibility andPurchase Intention Skintific positively and significantly, Advertisement Value also mediates both relationshipsbetween Irritation and Purchase Intention Skintific negatively and not significant, and Advertisement Value alsomediates the relationship between Source Credibility and Purchase Intention Skintific in a positive and significantway.
PENGARUH BRAND TRUST, BRAND PREFERENCE, BRAND SATISFACTION TERHADAP BRAND LOYALTY PADA PENGGUNA LAPTOP ACER Calvin; Budiono, Herlina
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.24621

Abstract

The Covid 19 pandemic that appeared in Indonesia in 2019 has made many impacts and changes that happen in many activities, for instance, teaching and learning activities and working activities. All activities that used to be face-to-face changed and have become online. Hence the need for electronic devices such as laptops increase rapidly. Acer is one of the main producers of laptops suffering a decrease in their top brand index , because of that Acer needed to create a product that has good quality to create trust and satisfaction between the consumer and the company. A product also needs to be comfortable when in use and also they need to keep on innovating to increase consumers' preference. This research intends to understand the effect of brand trust on brand loyalty, the effect of brand preference on brand loyalty, and the effect of brand satisfaction on brand loyalty. In this research, the technique of random sampling that is being used is non-probability sampling with the method of purposive sampling. In this research, there are 200 respondent who originated from Acer user in Jakarta Barat. The method and analysis data in this research is the structural equation modeling that is being processed with the SmartPLS3 software. The result of this research is that brand trust and brand satisfaction have both positive and significant impacts on brand loyalty for Acer users in Jakarta Barat. Meanwhile, brand preference has a positive but not significant impact on brand loyalty for Acer users in Jakarta Barat. Pandemi Covid-19 yang muncul di Indonesia pada tahun 2019 membuat banyak perubahan yang terjadi di berbagai kegiatan seperti kegiatan belajar mengajar dan kegiatan di perkantoran. Seluruh kegiatan yang tadinya dilakukan secara langsung menjadi dilakukan secara online yang mengakibatkan kebanyakan orang dituntut untuk memiliki perangkat elektronik seperti laptop. Acer yang merupakan salah satu dari produsen laptop mengalami penurunan top brand index (TBI), maka dari itu Acer harus menciptakan produk yang berkualitas baik agar tercipta kepercayaan dan kepuasan konsumen, produk Acer juga harus nyaman pada saat digunakan dan harus terus berinovasi agar meningkatkan preferensi konsumen. Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh brand trust terhadap brand loyalty, apakah terdapat pengaruh brand preference terhadap brand loyalty, dan apakah terdapat pengaruh brand satisfaction terhadap brand loyalty. Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah non-probability sampling dengan metode purposive sampling. Dalam penelitian ini terdapat 200 responden yang berasal dari pengguna laptop Acer di Jakarta Barat. Metode dan analisis data yang digunakan dalam penelitian ini adalah structural equation modeling (SEM) yang diolah menggunakan software SmartPLS 3. Hasil dari penelitian ini adalah brand trust dan brand satisfaction memiliki pengaruh positif dan signifikan terhadap brand loyalty pada pengguna laptop Acer di Jakarta Barat sedangkan brand preference memiliki pengaruh positif tetapi tidak signifikan terhadap brand loyalty pada pengguna laptop Acer di Jakarta Barat.
PENGARUH KUALITAS INFORMASI DAN INOVASI TERHADAP PERFORMA ORGANISASI SAAT PANDEMI COVID-19 DENGAN KEMAMPUAN AGILITAS SEBAGAI VARIABEL MEDIASI Edssel, Cavel; Soelaiman, Lydiawati
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.24623

Abstract

Covid-19 pandemic has forced companies to innovate to maintain their company's performance, therefore this study aims to empirically examine the effect of information quality and innovation capability in supporting organizational agility and performance during the covid-19 pandemic with agility as mediation variable. The research design used is quantitative research and uses a questionnaire to collect data. The number of samples used by non-probability sampling was one hundred respondents. This research uses data analysis techniques using Partial Least Square - Structural Equation Modeling (PLS-SEM). The results show that the perceived innovation ability has a positive influence on company agility during the Covid-19 pandemic, while information quality does not have an influence on company agility during the Covid-19 pandemic. Agility has a significant positive influence on organizational performance during the Covid-19 pandemic. Corporate agility cannot mediate the information quality on the company performance in Jakarta during the Covid-19 pandemic while corporate agility is able to mediate innovation capabilities on company performance in Jakarta during Covid-19. Pandemi Covid-19 memaksa perusahaan untuk melakukan invovasi untuk tetap menjaga performa perusahaan, oleh karena itu penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas informasi dan kemampuan inovasi terhadap agilitas terhadap performa organisasi di masa pandemi Covid-19 dengan agilitas sebagai variabel mediasi. Desain penelitian yang digunakan adalah penelitian kuantitatif dan menggunakan kuesioner untuk mengumpulkan data. Jumlah non-probability sampling yang digunakan adalah sebanyak 100 responden. Penelitian ini menggunakan teknik analisis data Partial Least Square (PLS) yang merupakan bagian dari Structural Equation Modeling (SEM). Hasil penelitian menunjukan bahwa kemampuan inovasi memiliki yang dirasakan memiliki pengaruh positif terhadap agilitas perusahaan saat pandemi Covid-19 sedangkan kualitas informasi tidak memiliki pengaruh positif yang signifikan terhadap agilitas perusahaan saat pandemi Covid-19. Agilitas memiliki pengaruh positif yang signifikan terhadap performa organisasi saat pandemi Covid-19. Agilitas perusahaan tidak dapat memediasi kualitas informasi terhadap performa perusahaan di Jakarta pada pandemi Covid-19 sedangkan Agilitas perusahaan mampu memediasi kemampuan inovasi terhadap performa perusahaan di Jakarta pada Covid-19.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PELANGGAN PIZZA HUT CABANG JAKARTA Quimby Benyamin, Euodia; Setiawan Ruslim, Tommy
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.24624

Abstract

Food is a human need to carry out daily activities. The existence of this makes people provide a number of food choices according to consumer tastes so that they can meet their respective needs. There are many restaurants, one of which is fast food which is often visited by Indonesian people. This is because the Indonesian people who prefer instant food can save time in waiting for the food to be finished. One of the famous fast food dishes is Pizza Hut. Pizza Hut provides many facilities such as Pizza Hut, this delivery can be done through the application or via mobile phone. However, during the pandemic, Pizza Hut restaurants have decreased from year to year. This can be seen from the lack of customer satisfaction which has decreased from previous years. The purpose of this study was to determine the effect of service quality, food quality and price value ratio on customer satisfaction at Pizza Hut in Jakarta. In this study managed to collect as many as 100 respondents who had dined in at the Jakarta branch of Pizza Hut. Collecting data using a questionnaire distributed online then the data that has been collected is processed with SmartPLS version 3.3.9. The results of this study indicate that the influence of service quality, food quality and price ratio on customer satisfaction is significant and positive. This study also examines service assurance, empathy, tangible, responsiveness and reliability as dimensions of service quality. Makanan adalah kebutuhan yang diperlukan manusia untuk menjalankan aktivitas sehari-hari. Adanya hal ini membuat masyarakat memberikan sejumlah pilihan makanan sesuai pada selera konsumen sehingga dapat memenuhi kebutuhannya masing-masing. Terdapat banyak sekali restoran salah satunya adalah hidangan cepat saji yang sering dikunjungi oleh masyarakat Indonesia. Hal ini dikarenakan masyarakat Indonesia yang lebih memilih makanan instan dengan begitu dapat menghemat waktu dalam menunggu makanan tersebut jadi. Salah satu makanan hidangan cepat saji yang terkenal adalah Pizza Hut. Pizza Hut memberikan banyak fasilitas seperti Pizza Hut pesan antar hal ini dapat dilakukan melalui aplikasi ataupun melalui telepon genggam. Namun pada masa pandemi restoran Pizza Hut mengalami penurunan dari tahun ke tahun. Hal ini dapat dilihat dari kurangnya kepuasan pelanggan yang menurun dari tahun- tahun sebelumnya. Tujuan pada penelitian ini untuk mengetahui pengaruh dari service quality, food quality dan price value ratio terhadap customer satisfaction Pizza Hut di Jakarta. Dalam penelitian ini berhasil mengumpulkan sebanyak 100 responden yang pernah dine in di Pizza Hut cabang Jakarta. Pengumpulan data menggunakan kuesioner yang disebarkan secara online kemudian data yang sudah terkumpul diolah dengan SmartPLS versi 3.3.9. Dari hasil penelitian ini menunjukan bahwa adanya pengaruh kualitas layanan, kualitas makanan dan rasio harga terhadap kepuasan pelanggan secara signifikan dan positif. Penelitian ini juga meneliti tentang service assurance, empathy, tangible, responsiveness dan reliability sebagai dimensi dari kualitas layanan.
PENGARUH EFIKASI DIRI, KREATIVITAS, DAN GAIRAH BERWIRAUSAHA TERHADAP INTENSI BERWIRAUSAHA PADA MAHASISWA Fernando; Hidayah, Nur
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.24626

Abstract

This research was conducted with the aim of knowing whether there is an effect of self-efficacy on entrepreneurial intentions, creativity on entrepreneurial intentions, and entrepreneurial passion on entrepreneurial intentions for students of private universities in West Jakarta. The subjects included in this study were 100 respondents who were private university students in West Jakarta. This study uses a non-probability sampling method. The data analysis used in this study uses Partial Least Square (PLS), which is the SmartPLS 3.3.3 application. The findings of this study indicate that creativity has no effect on entrepreneurial intentions, while self-efficacy and entrepreneurial enthusiasm have an influence on entrepreneurial intentions in private university students in West Jakarta. Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh efikasi diri terhadap intensi berwirausaha, kreativitas terhadap intensi berwirausaha, dan gairah berwirausaha terhadap intensi berwirausaha bagi Mahasiswa Universitas swasta di Jakarta Barat. Subjek yang terdapat dalam penelitian ini adalah sebanyak 100 responden yang merupakan Mahasiswa Universitas swasta di Jakarta Barat. Penelitian ini menggunakan metode non probability sampling. Analisis data yang digunakan dalam penelitian ini menggunakan adalah Partial Least Square (PLS) yang merupakan aplikasi SmartPLS 3.3.3. Hasil temuan penelitian ini menunjukkan bahwa kreativitas tidak memiliki pengaruh terhadap intensi berwirausaha, sedangkan efikasi diri dan gairah berwirausaha pengaruh terhadap intensi berwirausaha pada mahasiswa universitas swasta di Jakarta Barat.
HUBUNGAN ANTARA PENDIDIKAN KEWIRAUSAHAAN, EFIKASI DIRI KEWIRAUSAHAAN, DAN ENTREPRENEURIAL PASSION Permata Lestari, Genita
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 1 (2023): Februari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i1.24627

Abstract

Object of this research consists of the dependent variable namely entrepreneurial passion, the independent variable namely entrepreneurship education, and entrepreneurial self-efficacy as a mediating variable. The purpose of this research is to test empirically the effect of entrepreneurship education on entrepreneurial passion, to test empirically the effect of entrepreneurship education on entrepreneurial self-efficacy, to test empirically the effect of entrepreneurial self-efficacy on entrepreneurial passion, to test empirically the effect of entrepreneurial self-efficacy mediating entrepreneurship education on entrepreneurial passion in Tarumanagara University students. This research is a descriptive quantitative research. This study used a cross-sectional design study method. The sample selection technique used is non-probability sampling with purposive sampling technique. Results of discriminant validity (discriminant validity). Reliability testing in this study was measured through Cronbach's alpha and composite reliability. The conclusions obtained from this study include: 1) Entrepreneurial education has a positive and significant effect on entrepreneurial passion, 2) Entrepreneurial education has a positive and significant effect on entrepreneurial self-efficacy, 3) Entrepreneurial self-efficacy has a positive and significant effect on entrepreneurial passion, 4) Efficacy Entrepreneurial self positively and significantly mediates entrepreneurship education on entrepreneurial passion. Objek penelitian ini terdiri dari variabel dependen yaitu entrepreneurial passion, variabel independen yaitu pendidikan kewirausahaan, dan efikasi diri kewirausahaan sebagai variabel mediasi. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh pendidikan kewirausahaan terhadap entrepreneurial passion, untuk menguji secara empiris pengaruh pendidikan kewirausahaan terhadap efikasi diri kewirausahaan, untuk menguji secara empiris pengaruh efikasi diri kewirausahaan terhadap entrepreneurial passion, untuk menguji secara empiris pengaruh efikasi diri kewirausahaan memediasi pendidikan kewirausahaan terhadap entrepreneurial passion pada mahasiswa Universitas Tarumanagara. Penelitian ini merupakan penelitian kuantitatif deskriptif. Penelitian ini menggunakan metode studi cross-sectional design. Teknik pemilihan sampel yang digunakan adalah non-probability sampling dengan teknik purposive sampling. Hasil validitas diskriminan (discriminant validity). Pengujian reliabilitas pada penelitian ini diukur melalui cronbach's alpha dan composite reliability. Kesimpulan yang diperoleh dari penelitian ini diantaranya adalah: (a) pendidikan kewirausahaan berpengaruh positif dan signifikan terhadap entrepreneurial passion; (b) pendidikan kewirausahaan berpengaruh positif dan signifikan terhadap efikasi diri kewirausahaan; (c) efikasi diri kewirausahaan berpengaruh positif dan signifikan terhadap entrepreneurial passion; (d) efikasi diri kewirausahaan secara positif dan signifikan memediasi pendidikan kewirausahaan terhadap entrepreneurial passion.

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