Journal of Business And Entrepreneurship
type: channel
description: Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) is the official journal of the Faculty of Business, Sampoerna University, based in Jakarta, Indonesia. The journal publishes two times in a year, in May and November) and is a double blind (the identities of the authors are concealed from the reviewers, and vice versa) peer-reviewed journal devoted to the publication of original research papers. Beginning 2020 onwards, the journal publishes online version only.
publisher: APPS Publications
language: en
publication name: Journal of Business And Entrepreneurship
issn: 2302-4119
items: Teknik PBBL: Model Penyederhanaan dalam Penyusunan Laporan Laba Rugi untuk UMKM
items: Characteristics of Corporate Governance and Sustainability Reporting with Profitability as Moderating
items: Driving School Transformation Through Leadership, Innovation, and Collaboration: Evidence from St. Paul School, Sunter Jakarta
items: Capital Structure and Earnings Volatility and Cash Flow Evidence from ASEAN Commercial Banks
items: The Influence of Women’s Leadership on Innovation Capability and Perceived Subordinate Support (A Preliminary Study)
items: Batik Indonesia MSMEs in the Digital Era: Innovating Tradition, Overcoming COVID-19
items: The Impact of BI 7-Day Reverse Repo Rate Announcements on the IDX80 Index During 2023 to 2024
items: Transformasi Praktik Akuntansi dan Laporan Berkelanjutan Melalui Asuransi Karbon
items: Detecting Potential Fraudulent Financial Reporting Through Hexagon Fraud in Indonesia Insurance Companies
items: Analyzing Gen Z’s Intention to Use Digital Banking: The RolePerceived Usefulness, Attitude, and Perceived Behavioral Control
items: Mewaspadai Praktik Greenwashing Dalam Implementasi ESG
items: Analisis Penerapan PSAK 224 pada Grup LIPPO yang Terdaftar di Bursa Efek Indonesia
items: PENGARUH PROFITABILITAS, MEKANISME GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
items: PENGARUH UKURAN DEWAN KOMISARIS, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY
items: PENGARUH PAJAK PENGHASILAN, PROFITABILITAS, DAN LEVERAGA TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR CONSUMER NON-CYCLICALS TAHUN 2020-2022
items: Pengaruh Kompensasi Eksekutif dan Gender Diversity Terhadap Tax Avoidance
items: The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management: Moderation by COVID-19
items: FINANCIAL LITERACY AND ENTREPRENEURSHIP-BUSINESS STARTUP FOR EFFECTIVE POST-RETIREMENT LIFE MANAGEMENT AMONG PRE-RETIREES IN UNIVERSITIES IN EDO STATE, NIGERIA
items: THE INFLUENCE OF POPULAR MEDIA ON YOUNG INDONESIAN WOMAN WEARING HIJAB
items: DETERMINANTS OF TRANSFER PRICING FROM NON CYCLICAL'S AND INDUSTRIAL PERSPECTIVES
items: FAKTOR-FAKTOR YANG MEMPENGARUHI PAJAK PENGHASILAN BADAN PERUSAHAAN MANUFAKTUR SEKTOR PROPERTIES AND REAL ESTATE DI BEI
items: ENTREPRENEURSHIP ATTITUDES AND MOTIVATIONS OF NIGERIAN STUDENTS
items: HECARE: SUSTAINABILITY START-UP INNOVATION BASED ON CIRCULAR ECONOMY THROUGH PROCESSING FOOD WASTE INTO PRODUCTS WITH HIGH USE VALUE
items: GREEN PURCHASE INTENTION ANALYSIS FOR MENSTRUAL CUP PRODUCTS
items: AN ANALYSIS OF ATTITUDINAL LOYALTY IN SINGAPORE MEDICAL TOURISM FROM THE PERSPECTIVE OF INDONESIAN MEDICAL TOURISTS
items: IMPROVING INCOME GENERATION IN OSUN STATE, NIGERIA: THE IMPORTANCE OF TRAINING TAX PERSONNEL FOR REVENUE ENHANCEMENT
items: MANAJEMEN KEAMANAN CYBER DI ERA DIGITAL
items: PERAN MODEL KEPEMIMPINAN TRANSFORMASIONAL DALAM KESIAPAN BERUBAH KARYAWAN TERHADAP EFEKTIVITAS KINERJA KARYAWAN
items: EVALUATION OF HOUSEHOLD WASTE MANAGEMENT IN OTOMONA VILLAGE, MIMIKA BARU DISTRICT, TIMIKA CITY
items: MARKETING STRATEGY TO INCREASE SALES OF YUASA BATTERY BRAND AT CV HARKAT FAWWAZ SEJAHTERA

Teknik PBBL: Model Penyederhanaan dalam Penyusunan Laporan Laba Rugi untuk UMKM
type: item
description: This study aims to develop and evaluate the effectiveness of the PBBL method (Pendapatan, Bahan Baku, Biaya Lain, and Laba/Rugi – Revenue, Raw Materials, Other Expenses, and Profit/Loss) as a simplified financial recording model designed specifically for Micro and Small Enterprises (MSEs). The study was motivated by the persistent issue of low accounting literacy among MSEs in Indonesia, which has caused most business owners to be unable to determine their monthly profits accurately. Using a developmental research approach, this study was conducted in three stages: (1) identifying problems through interviews with ten MSE owners in Jakarta, (2) designing the PBBL technique based on the principle of accounting simplicity, and (3) conducting a limited field trial involving twenty-five MSEs through an implementation and mentoring program facilitated by STIE Wiyatamandala students. Findings reveal that all interviewed MSE owners lacked proper financial records and only relied on daily cash inflows to assess performance. The implementation of the PBBL method significantly improved financial awareness and recordkeeping discipline. The main challenges identified were inconsistent recordkeeping habits and difficulties in estimating month-end inventory values. Overall, this study concludes that the PBBL method serves as an effective transitional accounting model that enhances financial literacy and profit awareness among MSEs. It can be adopted as a practical, relevant, and educational tool in community-based financial empowerment programs.
subject: Articles
  topic: section
subject: Teknik PBBL
  topic: keywords
subject: pembukuan akuntansi
  topic: keywords
subject: laporan laba rugi
  topic: keywords
subject: UMKM
  topic: keywords
subject: pemberdayaan ekonomi
  topic: keywords
creator: Randy Kuswanto
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-11-30
publication date: 2025-11-30
starting page: 62
ending page: 79
doi: 10.46273/jobe.v13i2.558

Characteristics of Corporate Governance and Sustainability Reporting with Profitability as Moderating
type: item
description: The information disclosed through the company's Sustainability Reporting report transparently will make it easier for stakeholders to know how the company carries out its activities and find out what impacts actually occur in the environment around the Company.This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods. This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods. The results of this study explain that the Audit Committee has no effect on Sustainability Report Disclosure, the Board of Commissioners has a positive effect on Sustainability Report Disclosure, the Board of Directors has a positive effect on Sustainability Report Disclosure, then profitability strengthens the relationship between the Audit Committee and the board of commissioners towards Sustainability Report Disclosure while profitability does not moderate the board of directors towards Sustainability Report Disclosure
subject: Articles
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Profitability
  topic: keywords
subject: Sustainability Reporting
  topic: keywords
creator: wiwi Idawati
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-11-30
publication date: 2025-11-30
starting page: 36
ending page: 48
doi: 10.46273/jobe.v13i2.557

Driving School Transformation Through Leadership, Innovation, and Collaboration: Evidence from St. Paul School, Sunter Jakarta
type: item
description: This study explores how transformational leadership and educational innovation influence team success through stakeholder collaboration at St. Paul School, Sunter Jakarta. Using a quantitative research design with data from 110 respondents analyzed through PLS-SEM, the study reveals that transformational leadership does not directly enhance team success but exerts a significant indirect effect through stakeholder collaboration, indicating full mediation. Conversely, educational innovation demonstrates both direct and indirect positive effects on team success, suggesting partial mediation. These findings emphasize that leadership vision and innovation must be supported by strong collaborative engagement among teachers, parents, alumni, and the school foundation to achieve sustainable improvement. Theoretically, the results validate the integration of Transformational Leadership Theory, Innovation Diffusion Theory, and Stakeholder Theory, showing that collaborative synergy serves as the key mechanism driving school transformation and collective performance.
subject: Articles
  topic: section
subject: Transformational leadership, educational innovation, stakeholder collaboration, team success, school transformation
  topic: keywords
creator: Yustina Sumarni
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-11-30
publication date: 2025-11-30
starting page: 1
ending page: 25
doi: 10.46273/jobe.v13i2.555

Capital Structure and Earnings Volatility and Cash Flow Evidence from ASEAN Commercial Banks
type: item
description: This research aims to observe the impact of capital structure on earnings volatility and cash flow of commercial banking companies in ASEAN country. This research uses yearly secondary data of company’s financial report from 2015-2024 period. The variables studied in this research are aspects of the capital structure of banking companies, included Debt to Equity Ratio, Debt to Assets Ratio, and Deposits to Equity ratio, and as well as Earnings Volatility, Operating Cash Flow, and Operating Cash Flow Volatility. The data was analyzed using panel data method, specifically using Driscoll Kraay robust standard error with Fixed Effect Model. The results of this research showed that Debt to Assets Ratio, Debt to Equity Ratio, and Deposits to Equity Ratio each had a significant impact on Earnings Volatility, Operating Cash Flow, and Operating Cash Flow Volatility.
subject: Articles
  topic: section
subject: capital structure
  topic: keywords
subject: earnings volatility
  topic: keywords
subject: operating cash flow
  topic: keywords
subject: capital structure
  topic: subjects
subject: earnings volatility
  topic: subjects
subject: operating cash flow
  topic: subjects
creator: Nicholas Felixsky
creator: Rita Juliana
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-11-30
publication date: 2025-11-30
starting page: 49
ending page: 61
doi: 10.46273/jobe.v13i2.552

The Influence of Women’s Leadership on Innovation Capability and Perceived Subordinate Support (A Preliminary Study)
type: item
description: This study investigates the relationships between women’s leadership, perceived subordinate support, and innovation capability within organizations in Jakarta, Indonesia. Despite a growing body of research on leadership and innovation, there remains a gap in understanding the specific contributions of women leaders and how subordinate support influences their effectiveness. Using a purposive sample of female leaders and employing a Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS) analysis, the research tested three key hypotheses. The preliminary findings revealed a statistically significant positive relationship between women’s leadership and both innovation capability and perceived subordinate support. However, no direct, statistically significant relationship was found between perceived subordinate support and innovation capability. The results suggest that women leaders play a powerful and foundational role in an organization by fostering a supportive environment that, in turn, may indirectly influence innovation. This study contributes to the literature by highlighting the direct impact of women’s leadership on key organizational outcomes, while also serving as a preliminary basis for future research on the mediating role of subordinate support.
subject: Articles
  topic: section
subject: women's leadership
  topic: keywords
subject: perceived subordinate support
  topic: keywords
subject: innovation capability
  topic: keywords
creator: Lelly Christin
creator: Yenli Megawati
creator: Christian Haposan Pangaribuan
creator: Glisina Dwinoor Rembulan
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-11-30
publication date: 2025-11-30
starting page: 26
ending page: 35
doi: 10.46273/jobe.v13i2.545

Batik Indonesia MSMEs in the Digital Era: Innovating Tradition, Overcoming COVID-19
type: item
description: The COVID-19 pandemic has profoundly impacted Batik’s Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in regions such as Sumenep, Yogyakarta, Lasem, Solo, and Pekalongan. This paper examines the common challenges faced by these enterprises, including a significant decline in sales due to tourism closures, supply chain disruptions leading to increased raw material costs, and financial instability characterized by liquidity crises and salary deferrals. In response, various regional strategic adaptations have emerged, with MSMEs leveraging digital platforms like WhatsApp and Instagram for sales, while others have piloted e-commerce initiatives despite facing technical skill gaps. Government interventions, including subsidies for digital infrastructure and facilitation of SNI certification, have aimed to bolster the resilience of these enterprises. The findings reveal that while the pandemic accelerated digital adoption, it also exposed systemic gaps such as inequitable access to online tools and skill deficits among MSMEs. The reliance on pre-existing community networks has proven crucial for resilience, particularly in Solo, where social capital has facilitated bulk orders and community support. Contrary to traditional economic theories emphasizing price elasticity, the survival of these enterprises has hinged more on non-monetary strategies, such as customer engagement through social media. In conclusion, while Batik MSMEs have demonstrated remarkable adaptability, structured support is essential for their continued recovery and growth. Recommendations include expanding digital infrastructure training, providing tailored financial aid, and integrating cultural preservation into national tourism recovery plans. Future research should explore the longitudinal impacts of digital transformation on cultural authenticity within the MSME sector, contributing to a more comprehensive understanding of the interplay between economic resilience and cultur…
subject: Articles
  topic: section
subject: Batik, COVID-19, MSMEs, digital adoption, social media, economic resilience, cultural preservation, Indonesia
  topic: keywords
creator: Evy Steelyana Wiyarti
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-05-31
publication date: 2025-05-31
starting page: 55
ending page: 63
doi: 10.46273/jobe.v13i1.537

The Impact of BI 7-Day Reverse Repo Rate Announcements on the IDX80 Index During 2023 to 2024
type: item
description: This study examined the impact of Bank Indonesia's 7-Day Reverse Repo Rate (BI-7DRR) change announcements on market reactions among companies listed in the IDX80 index during the 2023-2024 period. The research employs a total sampling method, encompassing all companies included in the IDX80 index throughout the study period. Secondary data were utilized, consisting of daily stock prices, trading volumes, and interest rate data obtained from the official websites of the Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). Data collection was conducted through documentation methods, involving the downloading and recording of relevant data. Secondary data was collected and analyzed using SPSS 25 software through statistical methods. The data analysis process includes several stages: descriptive statistical analysis and wilcoxon signed ranks testing. The results indicate that abnormal returns show no statistically significant differences between pre- and post-announcement periods across all four events, trading volume activity presents a more nuanced pattern. Significant variations in trading volume emerge for the first and fourth events, suggesting heightened investor activity following these announcements. In contrast, the second and third events show no observable change in trading volume, indicating potentially different market perceptions or contextual factors influencing these particular announcements.
subject: Articles
  topic: section
subject: BI 7-Day Reverse Repo Rate
  topic: keywords
subject: IDX80
  topic: keywords
subject: Abnormal Return
  topic: keywords
subject: Trading Volume Activity
  topic: keywords
subject: Finance
  topic: subjects
subject: Firm Value
  topic: subjects
subject: leverage
  topic: subjects
creator: Riska Amelia
creator: Randy Kuswanto
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-05-31
publication date: 2025-05-31
starting page: 1
ending page: 12
doi: 10.46273/jobe.v13i1.517

Transformasi Praktik Akuntansi dan Laporan Berkelanjutan Melalui Asuransi Karbon
type: item
description: The study presented in this paper examines how carbon accounting can be implemented as a part of a company sustainable strategy, bringing changes to accounting practices to address global challenges such as climate change. Carbon accounting is crucial for measuring and reporting the greenhouse gas (GHG) emissions emitted by either human or business activites. This reasearch uses a quantitative descriptive method with secondary data obtained from Sustainablity Reports in 2023 of companies listed on Indonesia Stock Exchange. Our findings show that companies apply various methods to calculate their GHG emissions. These methods include the Greenhouse Gas Protocol guidelines, the Global Reporting Initiative (GRI), and other international standards. They cover the measurement of Scope 1, 2, and 3 emissions as well as the deployment of low-carbon technologies in the transition to renewable energy. Our study also recommends that companies enhance the transparency and efficiency of their sustainability reporting by strengthening their carbon accounting frameworks.
subject: Articles
  topic: section
subject: accounting practices
  topic: keywords
subject: sustainability report
  topic: keywords
subject: carbon accounting
  topic: keywords
creator: Angelica Dara Wahyu Anjani
creator: Anthony Evan Hanjaya
creator: Richelly Gwendella
creator: Catheryn Iona Nelson
creator: Ririn Breliastiti
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-05-31
publication date: 2025-05-31
starting page: 34
ending page: 41
doi: 10.46273/m2v6sw27

Detecting Potential Fraudulent Financial Reporting Through Hexagon Fraud in Indonesia Insurance Companies
type: item
description: The research aims to determine the influence of fraud hexagon elements on detecting fraudulent financial reporting. The fraud hexagon is a model for detecting fraud in financial reporting proposed by Vousinas in 2019. The model comprises six elements: pressure, opportunity, rationalization, capability, arrogance, and collusion. These elements are measured using financial stability and external pressure (pressure), nature of the industry and ineffective monitoring (opportunity), change in auditor (rationalization), change of director (capability), frequent number of Chief Executive Officer (CEO) pictures (arrogance), and political connection (collusion). The study used a sample of 85 observations from 17 insurance companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 and investigated by using ordinary least squares regression. The results show that all elements of the fraud hexagon significantly influence fraudulent financial reporting, with collusion appearing to be the strongest influence. Therefore, it is recommended that the fraud hexagon elements be considered as fraud monitoring and prevention strategies.
subject: Articles
  topic: section
subject: Fraud Hexagon Elements, Fraudulent Financial Reporting, Collusion
  topic: keywords
subject: Fraudulent financial reporting in business
  topic: subjects
creator: Dian Lestari
creator: Enok Rusmanah
creator: Hendro Sasongko
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-05-31
publication date: 2025-05-31
starting page: 13
ending page: 24
doi: 10.46273/gsrh1033

Analyzing Gen Z’s Intention to Use Digital Banking: The RolePerceived Usefulness, Attitude, and Perceived Behavioral Control
type: item
description: The purpose of this study is to analyze the factors that influence the behavior of Generation Z in the Jabodetabek region when using digital banking services. In this study, the three primary variables that evaluate perceived usefulness, attitude, and perceived behavioral control. Data collection was conducted through a convenience sampling method, with respondents selected from the Z generation in Jabodetabek. The data that was collected was subsequently analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the SmartPLS4 to evaluate the relationship between the variables. This study has shown that a higher likelihood of intention to use digital banking services is associated with an increase in perceived usefulness, attitude, and perceived behavioral control regarding digital services. The findings of this study offer the banking sector valuable insights for the development of more effective strategies to stimulate the adoption of digital banking among Generation Z, particularly in the Jabodetabek region.
subject: Articles
  topic: section
subject: Generation Z
  topic: keywords
subject: Digital Banking; Efficiency; Security; Customer; Satisfaction
  topic: keywords
subject: Intention to Use
  topic: keywords
subject: Digital Banking
  topic: subjects
creator: Lailly Rahmadini
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-05-31
publication date: 2025-05-31
starting page: 25
ending page: 33
doi: 10.46273/v6s5f998

Mewaspadai Praktik Greenwashing Dalam Implementasi ESG
type: item
description: Keberlanjutan (sustainability) telah menjadi isu penting dalam dunia bisnis, mendorong perusahaan untuk mengadopsi praktik ramah lingkungan. Di Indonesia, meskipun kesadaran mengenai keberlanjutan masih berkembang, tren ini menunjukkan peningkatan yang signifikan. Seiring dengan itu, fenomena greenwashing muncul sebagai upaya perusahaan untuk menyesatkan konsumen tentang klaim ramah lingkungan yang tidak didukung oleh tindakan nyata. Praktik ini tidak hanya merusak kepercayaan konsumen, tetapi juga berdampak pada reputasi perusahaan dalam jangka panjang. Penelitian ini bertujuan untuk mengkaji fenomena greenwashing di Indonesia, menjelaskan faktor-faktor penyebabnya, serta dampaknya terhadap kepercayaan konsumen dan kinerja keuangan perusahaan. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan analisis konten dari data sekunder yang diperoleh melalui artikel berita dan jurnal. Hasil penelitian menunjukkan bahwa meskipun regulasi ESG (Environmental, Social, and Governance) telah diterapkan di Indonesia, praktik greenwashing masih marak terjadi, dengan perusahaan-perusahaan seperti Nestle, Shell, dan Adaro Energy sebagai contoh kasus. Greenwashing sering kali digunakan untuk meningkatkan citra perusahaan tanpa komitmen nyata terhadap keberlanjutan, yang berisiko merusak kepercayaan konsumen dan reputasi perusahaan. Oleh karena itu, peran media dan kesadaran publik sangat penting dalam mengawasi praktik-praktik misinformasi terkait keberlanjutan.
subject: Articles
  topic: section
subject: Sustainability; Greenwashing; Implementasi ESG
  topic: keywords
creator: Theresia Olivia
creator: Ririn Breliastiti
creator: Jeninfer
creator: Anthony Evan Hanjaya
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2024-11-30
publication date: 2024-11-30
doi: 10.46273/5eejxq04

Analisis Penerapan PSAK 224 pada Grup LIPPO yang Terdaftar di Bursa Efek Indonesia
type: item
description: A lot of companies in Indonesia have ownership structures controlled by families or groups, increasing the potential for transactions with related parties. This can potentially lead to the risk of conflicts of interest and manipulation of financial data. To address these risks, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) established Statement of Financial Accounting Standards (PSAK) Number 224 concerning Related Party Disclosures. This study was conducted to identify the compliance of the disclosure of key management compensation and transactions with related parties during the 2019-2023 period with PSAK 224. The subjects of this research are Lippo Group companies listed. This research uses a qualitative descriptive method, by analyzing the data contained in the annual report. The results showed that in the 2019-2023 period, the disclosure of key management compensation by Lippo Group companies still did not cover all components completely, except for short-term employee benefits. Meanwhile, the disclosure of transactions with related parties could not be declared complete in accordance with paragraph 18 of PSAK 224.
subject: Articles
  topic: section
subject: PSAK 224
  topic: keywords
subject: Key Management Compensation
  topic: keywords
subject: Related Party Transactions
  topic: keywords
subject: Related Party Disclosure According to PSAK 224
  topic: subjects
creator: Wiwi Idawati
creator: Keevin Keane Verdianto
creator: Celine D. A. P. Sihotang
creator: Cherry Liem
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-05-31
publication date: 2025-05-31
starting page: 42
ending page: 54
doi: 10.46273/qs4ysk57

PENGARUH PROFITABILITAS, MEKANISME GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
type: item
description: This study to examine the effect of profitability, mechanism good corporate governance (managerial ownership, independent commissioner, and audit committee), and firm size on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses secondary data. The analytical method used is quantitative method with purposive sampling technique and obtained 15 sample companies registered in the 2018-2022 period. The analysis in this study used SPSS 26 software. The results of this study are profitability, managerial ownership and independent commissioners has a positive and significant effect on firm.
subject: Articles
  topic: section
subject: Firm Value
  topic: keywords
subject: Profitability
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Independent Commissioner
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Firm Value
  topic: subjects
subject: Profitability
  topic: subjects
subject: Managerial Ownership
  topic: subjects
subject: Independent Commissioner
  topic: subjects
subject: Audit Committee
  topic: subjects
subject: Firm Size
  topic: subjects
creator: Yunita Yopeace
creator: Devica Pratiwi
creator: Yosua Ramli
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2024-05-31
publication date: 2024-05-31
starting page: 61
ending page: 81
doi: 10.46273/e6az7f16

PENGARUH UKURAN DEWAN KOMISARIS, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY
type: item
description: Tujuan penelitian ini adalah untuk meneliti pengaruh Ukuran Dewan Komisaris, Sales Growth dan Ukuran perusahaan terhadap Corporate Social Responsibility sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar sektor barang baku pada Bursa Efek Indonesia tahun 2020-2022. Sampel dipilih dengan teknik purposive sampling dan diperoleh 85 perusahaan dari total 105 perusahaan. Metode analisis data yang digunakan adalah metode kuantitatif dengan menggunakan analisis regresi linear berganda dan menggunakan software SPSS 26. Ukuran Dewan Komisaris dan Ukuran Perusahaan memiliki pengaruh terhadap CSR. Sedangkan sales growth tidak berpengaruh terhadap CSR. Ukuran dewan komisaris, sales growth dan ukuran perusahaan memiliki pengaruh sebesar 40,8% terhadap CSR, sedangkan 59,2% dipengaruhi oleh faktor lain diluar penelitian ini.
subject: Articles
  topic: section
subject: ukuran dewan komisaris
  topic: keywords
subject: corporate social responsibility
  topic: keywords
subject: sales growth
  topic: keywords
subject: ukuran perusahaan
  topic: keywords
creator: Gladhistani Renata
creator: Devica Pratiwi
rights: Copyright (c) 2023 Journal of Business And Entrepreneurship
date: 2023-11-30
publication date: 2023-11-30
starting page: 190
ending page: 200
doi: 10.46273/gt9mpz05

PENGARUH PAJAK PENGHASILAN, PROFITABILITAS, DAN LEVERAGA TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR CONSUMER NON-CYCLICALS TAHUN 2020-2022
type: item
description: Penelitian ini memiliki tujuan untuk meneliti pengaruh variabel pajak penghasilan, profitabilitas, dan leverage terhadap perataan laba pada perusahaan sektor Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Terdapat 41 sampel perusahaan yang diperoleh dengan metode purposive sampling. Penelitian ini menggunakan metode analisis data dengan analisis regresi logistik menggunakan software SPSS versi 26. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan dan laporan tahunan perusahaan. Hasil penelitian ini menunjukkan bahwa variabel pajak penghasilan tidak berpengaruh signifikan terhadap perataan laba, dan variabel profitabilitas berpengaruh positif signifikan terhadap perataan laba, dan leverage berpengaruh negatif signifikan terhadap perataan laba.
subject: Articles
  topic: section
subject: perataan laba
  topic: keywords
subject: pajak penghasilan
  topic: keywords
subject: profitabilitas
  topic: keywords
subject: leverage
  topic: keywords
subject: perataan laba
  topic: subjects
subject: pajak penghasilan
  topic: subjects
subject: profitabilitas
  topic: subjects
subject: leverage
  topic: subjects
creator: Christabela Aurelia Delafeva
creator: Ernie Riswandari
creator: Catheryn Nelson
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2024-05-31
publication date: 2024-05-31
starting page: 49
ending page: 60
doi: 10.46273/stsvfs91

Pengaruh Kompensasi Eksekutif dan Gender Diversity Terhadap Tax Avoidance
type: item
description: This study examines the effects of executive compensation and gender diversity on tax avoidance in Indonesian manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Using purposive sampling, a sample of 75 companies, representing 175 units of analysis, was selected. The analysis, conducted with descriptive statistics and multiple linear regression using IBM SPSS 27.0, reveals that executive compensation has a negative and significant effect on tax avoidance. Conversely, gender diversity was found to have no effect. The study also found that profitability and firm size had a positive and significant effect on tax avoidance, whereas leverage had a negative and significant effect. This research contributes to existing literature by using a unique method to measure gender diversity—the number of female directors divided by the total number of directors—to study its influence on tax avoidance.
subject: Articles
  topic: section
subject: tax avoidance
  topic: keywords
subject: executive compensation
  topic: keywords
subject: gender diversity
  topic: keywords
subject: taxation
  topic: subjects
creator: Ain Hajawiyah
creator: Kiswanto
creator: Trisni Suryarini
creator: Afifah Zhafira Nilnamuna
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-05-31
publication date: 2025-05-31
starting page: 74
ending page: 89
doi: 10.46273/xxn6f606

The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management: Moderation by COVID-19
type: item
description: This study investigates the influence of tax planning and deferred tax expenses on earnings management, with a focus on the moderating effect of COVID-19. Using a sample of 72 companies in the materials and consumer staples sectors listed on the Indonesia Stock Exchange from 2018 to 2021, the study employs a quantitative approach with purposive sampling. The findings reveal that tax planning positively affects earnings management, indicating that companies engage in tax planning to reduce their tax burden by lowering reported profits. However, deferred tax expenses and COVID-19 do not significantly influence earnings management. Interestingly, COVID-19 weakens the relationship between tax planning and earnings management but does not affect the relationship between deferred tax expenses and earnings management. The study highlights several limitations, including issues with normality, multicollinearity, and heteroscedasticity tests, the use of only two independent variables, and the limited scope of company sectors and research periods. Future research should consider expanding the data set, adding more variables, and including a broader range of sectors and periods to achieve more comprehensive results.
subject: Articles
  topic: section
subject: earnings management
  topic: keywords
subject: tax planning
  topic: keywords
subject: deferred tax expense
  topic: keywords
subject: covid-19
  topic: keywords
subject: financial reporting
  topic: keywords
creator: Elfina Astrella Sambuaga
creator: Caroline Liman
rights: Copyright (c) 2025 Journal of Business And Entrepreneurship
date: 2025-05-31
publication date: 2025-05-31
starting page: 64
ending page: 73
doi: 10.46273/bd1kjb92

FINANCIAL LITERACY AND ENTREPRENEURSHIP-BUSINESS STARTUP FOR EFFECTIVE POST-RETIREMENT LIFE MANAGEMENT AMONG PRE-RETIREES IN UNIVERSITIES IN EDO STATE, NIGERIA
type: item
description: The role of entrepreneurship to prevent poverty and mitigate other post-retirement challenges has been acknowledged to be crucial for effective post-retirement life management but financial constraints could constitute bane to pre-retirees’ entrepreneurial intentions. Therefore, the study determined the financial knowledge that could spur their intentions and readiness for business start that could enable them surmount post-retirement life challenges. Two research questions guided the study. The descriptive survey research design was adopted and the population comprised all the pre-retirees in universities in Edo State. 250 respondents were randomly selected using the simple random sampling technique from three purposive selected universities. Primary data were gathered through the use of structured questionnaire which was validated and tested to have reliability coefficient value of 0.84. The descriptive statistics of mean and standard deviation were used to answer the research questions and test the respondents’ homogeneity. The findings revealed among others that the respondents perceived the benefits of entrepreneurship-business startup to ensure their effective post-retirement life management but intend to rely totally on their retirement savings benefits with the Contributory Pension Scheme (CPS) for business startup. Based on the findings it was recommended among others that pre-retirees should make contingency savings plan and that the employers and government should provide them financial education in order to acquaint them with relevant financial knowledge to access other forms of business financing such as loans, bank overdraft, angel investors, venture capital and government grants among others prior to final disengagement.
subject: Articles
  topic: section
subject: Financial Knowledge
  topic: keywords
subject: Entrepreneurial Intentions
  topic: keywords
subject: availability of business funds
  topic: keywords
subject: business investment
  topic: keywords
subject: fulfilled post-retirement living.
  topic: keywords
creator: Obose Angela Oriazowanlan
rights: Copyright (c) 2023 Journal of Business And Entrepreneurship
date: 2023-11-30
publication date: 2023-11-30
starting page: 166
ending page: 174
doi: 10.46273/f4mp8744

THE INFLUENCE OF POPULAR MEDIA ON YOUNG INDONESIAN WOMAN WEARING HIJAB
type: item
description: Indonesia has been experiencing a rise in Islamic conservatism, and with that, a rapid increase in the number of women wearing the hijab. There has also been an increase in the production and consumption of Islamic content in popular media targeted at young Indonesians. This study analyzes how popular media influences girls in their decision to wear hijab. Findings from in-depth interviews with 10 university hijab-wearing students show that though they decided to wear the hijab because they believe it to be proper Islamic behavior, still, family, friends, and celebrities have also been influential in their decision. Indonesian popular media portray women in hijab in a positive light. All respondents agreed that throughout their experience wearing the hijab, popular media has served them in various ways, including style inspiration. Based on Stuart Hall’s Reception Theory, most respondents have taken the Dominant-Hegemonic position when consuming media messages pertaining the hijab. A small minority, however, took the Negotiated position because they feel that the media should portray women who wear the hijab just as any other woman.
subject: Articles
  topic: section
subject: Hijab
  topic: keywords
subject: Reception theory
  topic: keywords
subject: Stuart Hall
  topic: keywords
subject: Media
  topic: keywords
subject: Popular media
  topic: subjects
subject: hijab
  topic: subjects
subject: media effects
  topic: subjects
creator: Deborah Simorangkir
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2024-05-31
publication date: 2024-05-31
starting page: 23
ending page: 34
doi: 10.46273/4mgxer41

DETERMINANTS OF TRANSFER PRICING FROM NON CYCLICAL'S AND INDUSTRIAL PERSPECTIVES
type: item
description: The aims examine the effect of bonus mechanism, effective tax rate, and debt covenant on transfer pricing in consumer non cyclicals and industrial sector companies on the Indonesia Stock Exchange in 2020-2022. The sample in this study used purposive sampling method and obtained 16 companies listed in 2020-2022 period. The analysis method used in quantitative method with multiple linear regression analysis and using SPSS 26 software. This study uses secondary data in the form of financial report obtained from www.idx.co.id. The result of multiple linear regression is that the variable of bonus mechanism and effective tax rate has no significant effect on transfer pricing, while debt covenant has positive and significant effect on transfer pricing. The variable of bonus mechanism and effective tax rate have not been proven to give significant influence. For this reason, it is expected that future research can provide result and use more appropriate proxies for each independent variable in this study.
subject: Articles
  topic: section
subject: Bonus Mechanism; Effective Tax Rate; Debt Covenant; Transfer Pricing
  topic: keywords
subject: Bonus Mechanism; Effective Tax Rate; Debt Covenant; Transfer Pricing
  topic: subjects
creator: Alicia Lestari
creator: Theresia Hesti Bwarleling
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2024-05-31
publication date: 2024-05-31
starting page: 35
ending page: 48
doi: 10.46273/ck8p1286

FAKTOR-FAKTOR YANG MEMPENGARUHI PAJAK PENGHASILAN BADAN PERUSAHAAN MANUFAKTUR SEKTOR PROPERTIES AND REAL ESTATE DI BEI
type: item
description: Penelitian ini memiliki tujuan untuk meneliti pengaruh dari profitabilitas, struktur modal, ukuran perusahaan dan leverage terhadap pajak penghasilan badan pada perusahaan manufaktur sektor properties and real esatet yang terdaftar di BEI pada tahun 2017 hingga 2022. Sampel yang digunakan dalam penelitian ini menggunakan metode Sampling Purposive dan diperoleh 15 perusahaan sampel yang terdaftar dalam periode 2017 hingga 2022. Metode analisis yang digunakan merupakan metode kuantitatif dengan analisis regresi linear berganda yang diuji menggunakan software SPSS 22. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang berasal dari www.idx.co.id. Hasil penelitian uji parsial (uji t) menghasilkan bahwa dalam variabel profitabilitas dengan proksi Return on Total Assets tidak memiliki pengaruh signifikan terhadap pajak penghasilan badan. Namun, hasil penelitian uji parsial (uji t) menghasilkan bahwa dalam variabel struktur modal, ukuran perusahaan, leverage dengan proksi Debt to Assets Ratio, Size, Debt to Equity Ratio memiliki pengaruh signifikan terhadap pajak penghasilan badan. Variabel profitabilitas dengan proksi Return on Total Assets belum memberikan hasil yang signifikan.
subject: Articles
  topic: section
subject: Pajak Penghasilan Badan
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: Struktur Modal
  topic: keywords
subject: Ukuran Perusahaan
  topic: keywords
subject: Leverage
  topic: keywords
creator: Valensia Valensia
creator: Ernie Riswandari
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2023-11-30
publication date: 2023-11-30
starting page: 155
ending page: 165
doi: 10.46273/jobe.v11i2.420

ENTREPRENEURSHIP ATTITUDES AND MOTIVATIONS OF NIGERIAN STUDENTS
type: item
description: This paper presents a comprehensive investigation into the entrepreneurship attitudes and motivations of Nigerian university students. Employing a descriptive research design, this study engaged in an extensive literature review, developed, and validated a tailored questionnaire, and analyzed responses from a diverse sample of students. The research reveals that Nigerian students exhibit a moderately low entrepreneurial attitude. Significantly, it uncovers that the primary motivation driving these students towards entrepreneurship is the allure of independence rather than financial incentives. The paper contributes theoretically by shedding light on the entrepreneurial inclinations within a developing country context, specifically Nigeria. It also extends the existing body of knowledge by highlighting the motivations and attitudes of Nigerian students towards entrepreneurship. These insights not only enrich academic discourse but also provide a basis for policy formulation and educational strategies aimed at nurturing entrepreneurship in Nigerian universities. The paper concludes with suggestions for future research, emphasizing the need to delve deeper into the factors influencing entrepreneurial attitudes in similar environments, especially developing countries.
subject: Articles
  topic: section
subject: Entrepreneurship, entrepreneurship education, entrepreneurship attitude, entrepreneurship motivation, entrepreneurship intention, students, Nigeria.
  topic: keywords
creator: Linus Osuagwu
rights: Copyright (c) 2023 Journal of Business And Entrepreneurship
date: 2023-11-30
publication date: 2023-11-30
starting page: 130
ending page: 143
doi: 10.46273/jobe.v11i2.382

HECARE: SUSTAINABILITY START-UP INNOVATION BASED ON CIRCULAR ECONOMY THROUGH PROCESSING FOOD WASTE INTO PRODUCTS WITH HIGH USE VALUE
type: item
description: Indonesia become a country with the largest food waste producer in ASEAN in 2021 with the amount of waste reaching 20.9 tons per year and will increase every year has a significant impact on the environment. Food waste produces methane and carbon dioxide gas compounds which result in decreased oxygen levels in the earth's atmosphere. Therefore, it is necessary to have special handling of the problem of food waste so that it does not increase in the future. Handling this environmental problem is closely related to the implementation of the 13th SDGs goals related to tackling climate change. Develop startups that can answer these problems can be one of the solutions, in line with this, startup companies that are part of the digital economy contribute to the digital economy as part of the digital economy contributed 4% of GDP. Therefore, it is necessary to know how to plan for the development of circular economy-based startups, identify the influence and role of star-ups, and how to take steps to design strategies to build consumer brand awareness of the Start-Up developed. The subjects of this study were respondents who were taken by random sampling technique. Data collection was carried out using questionnaires, interviews, and documentation Afterwards, it was analyzed using qualitative methods by conducting credibility tests (time triangulation and member checks), transferability tests and dependability tests, and then the interview results were analyzed using qualitative descriptive methods. From the results of the research conducted, the results of HECARE Start-up planning based on a circular economy, the influence and role of HECARE in sustainable development plans, and strategies for building consumer brand awareness in supporting startup sustainability. Research on HECARE focuses on three problem formulations, consisting of how to plan in developing start-up, operating and production processes in creating products with high use value, and strategies to build co…
subject: Articles
  topic: section
subject: Circular, Economic, Startup, Sustainability, Waste
  topic: keywords
subject: Entrepreneurship, Green Economics
  topic: subjects
creator: Ni Putu Purmayanti
creator: Kadek Enik Suyantini
creator: Kadek Juli Ardani
creator: Dominica Arni Widyastuti
creator: Holila Hatta
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2023-11-30
publication date: 2023-11-30
starting page: 144
ending page: 154
doi: 10.46273/jobe.v11i2.416

GREEN PURCHASE INTENTION ANALYSIS FOR MENSTRUAL CUP PRODUCTS
type: item
description: This research discusses sustainability that impacts the environment. We as humans find it very difficult not to coexist with objects that have plastic materials. Especially for women, who use sanitary napkin products for single use and have a negative impact on the environment and for the women themselves can be attacked by diseases, Such as cancer. Menstrual Cup is a replacement product for disposable sanitary napkins that has better benefits compared to other menstrual products. However, in Indonesia itself, Menstrual Cup is still something foreign and taboo because of the way it is used and the negative stigma given to consumers. The research that has been conducted aims to determine how much influence Green Product Knowledge and Consumer Doubts have on the Green Purchase Intention of Menstrual Cup products. This research used Explanatory Research with a quantitative approach. Data was collected online using a web link from Qualtrics Survey, using a Semantic Differential scales. The questionnaire link was distributed through social media such as: Whatsapp, Instagram and so on. The number of respondents taken was 128 Gen Z female respondents who have experienced menstruation and who have never used a menstrual cup. The data was processed using Multiple Linear Regression. The research method used is quantitative research using multiple linear regression analysis. The findings of this study are that there is a positive influence of the Green Product Knowledge variable and the Consumer Doubt variable which does not have a significant effect on Green Purchase Intention. The results of this study can provide insight to companies and future researchers. It is also hoped that this research can be expanded to include and focus on single or married women, Gen Z, Gen Millennials and others. The limitation of this research is on Gen Z women in Jakarta who have never used menstrual cup products. There is not much research about menstrual cup, especially in Jakarta Indonesia.
subject: Articles
  topic: section
subject: Green Product Knowledge, Consumer Doubt, Green Purchase Intention, Menstrual Cup, Sustainability
  topic: keywords
subject: Green Product, Green Marketing
  topic: subjects
creator: Annisa Nur Laili
creator: Dominica Arni Widyastuti
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2023-11-30
publication date: 2023-11-30
starting page: 155
ending page: 164
doi: 10.46273/jobe.v11i2.418

AN ANALYSIS OF ATTITUDINAL LOYALTY IN SINGAPORE MEDICAL TOURISM FROM THE PERSPECTIVE OF INDONESIAN MEDICAL TOURISTS
type: item
description: The study examines the impact of destination familiarity, service quality, satisfaction, perceived value, trust, and destination image on the attitudinal loyalty of Mount Elizabeth Hospital (MEH) Singapore among Indonesian medical tourists. A quantitative study was conducted on 130 Indonesian medical tourists who live in Jakarta and have used medical services at Mount Elizabeth Hospital (MEH) Singapore within the last three months. To test the hypothesis, structural equation analysis is performed using PLS software. The findings suggest that there are positive associations between destination familiarity, destination image, and attitudinal loyalty to Mount Elizabeth Hospital (MEH) Singapore. Service quality has an indirect effect on attitudinal loyalty since satisfaction, perceived value, and trust operate as mediators. Finally, satisfaction, perceived value, and trust all have a favorable impact on Mount Elizabeth Hospital (MEH) Singapore's attitudinal loyalty.
subject: Articles
  topic: section
subject: Destination Familarity
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Destination Image
  topic: keywords
subject: Attitudinal Loyalty
  topic: keywords
subject: Medical Tourism
  topic: keywords
creator: Cynthia Teresa
creator: Mochammad Riyadh Rizky Adam
rights: Copyright (c) 2024 Journal of Business And Entrepreneurship
date: 2024-05-15
publication date: 2024-05-15
starting page: 1
ending page: 22
doi: 10.46273/csryey57

IMPROVING INCOME GENERATION IN OSUN STATE, NIGERIA: THE IMPORTANCE OF TRAINING TAX PERSONNEL FOR REVENUE ENHANCEMENT
type: item
description: The aim of this study was to estimate the influence of training tax personnel on revenue generation, and also to determine the challenges of tax administration in Osun State, Nigeria. This study used a survey research design and collected data from 320 state tax officials using a structured questionnaire. Data analysis was performed using mean, chi-square, and path analysis. The results show that income generation is positively and significantly associated with tax officer training. This finding suggests that income generation is an indicator of tax officer training. The study also found that limited training programs, outdated manual systems, poor technical integration, lack of qualified personnel, lack of tax culture and taxpayer awareness, and lack of resources are the main challenges of tax administration in Osun State Nigeria. The findings of this study has significant policy implications, training tax personnel improves tax compliance, efficient tax administration, fair and equitable taxation, enhanced taxpayer services, increased revenue generation, and better stakeholder engagement. These implications can contribute to a more effective and trusted tax system, benefiting policymakers, taxpayers, and stakeholders alike. The study offers empirical evidence regarding the revenue structure within the state, serving as a basis for the establishment of effective tax policies. Additionally, this research is unique in its utilization of two theories, namely the diffusion theory of taxation and the human capital theory of taxation, to explore the education and motivation of tax collectors. It also highlights how various stakeholders, including tax administrators, policymakers, and civil society organizations, can benefit from the process of tax policy formulation and implementation.
subject: Articles
  topic: section
subject: Taxation
  topic: keywords
subject: Traning
  topic: keywords
subject: Revenue genegration
  topic: keywords
subject: tax personnel
  topic: keywords
subject: ousun state
  topic: keywords
creator: Ademola Samuel Sajuyigbe
creator: Adesola W Amusat
creator: Adewale Charcles Fadahunsi
rights: Copyright (c) 2023 Journal of Business And Entrepreneurship
date: 2023-11-30
publication date: 2023-11-30
starting page: 175
ending page: 189
doi: 10.46273/ahz5p350

MANAJEMEN KEAMANAN CYBER DI ERA DIGITAL
type: item
description: In this rapidly growing digital era, cyber security has become one of the most important aspects to pay attention to. Technological development information and communication has provided many benefits to our lives, they also present serious risks related to data security.. Cyber can be in the form of data theft, destruction systems, manipulation of information, or identity theft. First, cyberattacks are getting more complex and constantly evolving with time technology advances. Attackers can variety of methods and tools sophisticated way to exploit system vulnerabilities and gain access invalid. Second, cyber are often cross-border in nature, where attackers can operate overseas making difficult to identify and law enforcement. In addition, technological advances have also expanded attacks into new domains, such as the Internet of Things (IoT), autonomous vehicle systems, and artificial intelligence. Expanding connectivity between devices and internet-connected infrastructure increases security complexity cyber. However, it is important to remember that cyber security is not a challenge can't be overcome. In an effort to protect data and computer systems using various security strategies and measures can be implemented. With a combination of technical approaches, strong security policies, training user awareness, and cooperation between the parties involved, security cyber can be significantly improved.
subject: Articles
  topic: section
subject: Cyber Attactk
  topic: keywords
subject: Management Security
  topic: keywords
subject: Security
  topic: keywords
subject: Technology
  topic: keywords
creator: Edy Susanto
creator: Lady Antira
creator: Kevin Kevin
creator: Edo Stanzah
creator: Assyeh Annasrul Majid
rights: Copyright (c) 2023 Journal of Business And Entrepreneurship
date: 2023-06-14
publication date: 2023-06-14
starting page: 23
ending page: 33
doi: 10.46273/jobe.v11i1.365

PERAN MODEL KEPEMIMPINAN TRANSFORMASIONAL DALAM KESIAPAN BERUBAH KARYAWAN TERHADAP EFEKTIVITAS KINERJA KARYAWAN
type: item
description: This study aims to analyze the role of the transformational leadership model in increasing the readiness to change employees and the effectiveness of employee performance in a company. Transformational leadership is a leadership style that focuses on developing and empowering employees, so that they contribute optimally and can reach their full potential. Transformational leadership is a leadership model that is carried out by inspiring and motivating employees with the aim that they can destroy the boundaries within themselves by exceeding their own abilities in completing their work. This can happen if there are signs, namely: giving ideal influence, motivating inspirationally, providing intellectual stimulation and giving individual consideration. Research has provided evidence that transformational leadership has a positive impact on the performance of employees in companies. There are several ways in transformational leadership to increase the effectiveness of employee performance, one of which is to process the handling of employees to change. Improvements in performance can occur when employees can be ready to change, because they can quickly get new ideas and challenges that can improve the performance of these employees. There are several ways to get employees ready to change. The trick is to provide a high sense of concern about the need for change. It is also necessary for a leader to convey the usefulness of the change and what the risks are if you don't make the change. Another way that can be applied is by listening to the urgency of its employees, which then the leader must be able to provide support and encouragement. This support and encouragement can be done by providing training and development to employees and rewarding them for their performance in the company. A transformational leader can make the goals of the organization quickly achieved by increasing the readiness of its employees to change. By increasing employees' readiness for change, tr…
subject: Articles
  topic: section
subject: transformational leadership
  topic: keywords
subject: change readiness
  topic: keywords
subject: employee performance effectiveness
  topic: keywords
subject: transformational leadership style
  topic: keywords
creator: Fransisco Fransisco
creator: Arron Yonas Sutikno
creator: Erica Adriana
rights: Copyright (c) 2023 Journal of Business And Entrepreneurship
date: 2023-06-15
publication date: 2023-06-15
starting page: 34
ending page: 47
doi: 10.46273/jobe.v11i1.366

EVALUATION OF HOUSEHOLD WASTE MANAGEMENT IN OTOMONA VILLAGE, MIMIKA BARU DISTRICT, TIMIKA CITY
type: item
description: This study aims to evaluate community expectations and the performance of the Otomona Village government in managing household waste in Otomona Village, Mimika Baru District, Timika City, by looking at the variables of waste storage, waste collection and waste segregation. The method used is descriptive method. Data collection techniques used in this study are observation, questionnaires, and documentation. To evaluate household waste management, the data analysis instrument used is Importance Performance Analysis (IPA), so that the Otomona Village needs to evaluate the existence of large, large volume, and strong waste containers and placed in strategic places. Apart from that, it is necessary to distinguish between organic and inorganic waste containers for waste storage, and the Otomona Village also needs to hold a routine cooperation schedule in every area. The results depict a high-level awareness about waste management among the community dwellers in the village.
subject: Articles
  topic: section
subject: evaluation of household waste management
  topic: keywords
subject: container
  topic: keywords
subject: collection
  topic: keywords
subject: sorting
  topic: keywords
creator: Elsa Widiya Pangestika
creator: Muh Sabir
rights: Copyright (c) 2023 Journal of Business And Entrepreneurship
date: 2023-07-14
publication date: 2023-07-14
starting page: 59
ending page: 73
doi: 10.46273/jobe.v11i1.362

MARKETING STRATEGY TO INCREASE SALES OF YUASA BATTERY BRAND AT CV HARKAT FAWWAZ SEJAHTERA
type: item
description: This study aims to determine the marketing strategies that need to be implemented and prioritized to increase sales of Yuasa brand batteries at CV Harkat Fawwaz Sejahtera. This research uses a descriptive method. In this study the data collection techniques used were observation, questionnaires, and documentation. To find out the future marketing strategy, the data analysis instrument used is Importance Performance Analysis (IPA). The results of this study indicate that the strategy that needs to be implemented is that the company needs to implement a warranty and return system and also provide discounts to consumers. In addition, the company must also increase sales promotion from various promotional media and the need for a delivery system and time discipline.
subject: Articles
  topic: section
subject: product
  topic: keywords
subject: price
  topic: keywords
subject: promotion
  topic: keywords
subject: distribution
  topic: keywords
creator: Afrisandi Fatur Rizky
creator: Muh Sabir
rights: Copyright (c)
date: 2023-07-14
publication date: 2023-07-14
starting page: 74
ending page: 92
doi: 10.46273/jobe.v11i1.372