{"title":"THE INFLUENCE OF BUSINESS ENVIRONMENT AND ORGANIZATIONAL CULTURE ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM","authors":"Gregorius Rudy Antonio, Eni Safitri","doi":"10.56943/joe.v2i1.283","DOIUrl":"https://doi.org/10.56943/joe.v2i1.283","url":null,"abstract":"Management Accounting Information System (MAIS) is an application used to connect, control, evaluate, and monitor employees in doing their work based on the standard and reach the work performance’s target. MAIS is a tool to identify, measure, collect, process, and interpret a company's information. It is also used as a medium to spread information and help the manager in the decision-making process. This study aims to know the effect of the business environment and organizational culture in hotels in Surabaya on the management accounting information system. Also, to analyse the moderation influence of gender, age, and job period in the business environment and organizational culture. The research results showed a positive influence between the business environment and organizational culture on MAIS and no influence on gender, age, and job period. The application of MAIS will be more effective if the environment and corporate culture are enhanced.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48120167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE ANALYSIS OF TAXATION SOCIALIZATION ACTIVITIES TO INCREASE COMPLIANCE OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA JEMBER IN 2021","authors":"Adhelvia Velati, Drs. Eko Pudjolaksono","doi":"10.56943/joe.v2i1.278","DOIUrl":"https://doi.org/10.56943/joe.v2i1.278","url":null,"abstract":"The tax socialization activity is one of the efforts to make it easier for the public to calculate, pay and report taxes at KPP Pratama Jember, which includes tax classes, seminars, and workshops and conducts outreach activities through social media such as Instagram. This research aims to discover the socialization activities carried out by KPP Pratama Jember in increasing taxpayer compliance, the effectiveness of these socialization activities, the obstacles encountered, and the impact of these socialization activities. This study used a qualitative descriptive method with primary data from interviews with KPP Pratama Jember officials. The data used in this study is data for 2021. The results of this study indicate that KPP Pratama Jember has programs related to tax socialization, referred to as Tax Education. This program consists of two program models: routine and incidental or thematic. There are obstacles faced by KPP Pratama Jember, namely internal obstacles and external obstacles. The effectiveness of the socialization program at KPP Pratama Jember towards taxpayer compliance is quite effective. The impact of the socialization program at KPP Pratama Jember on taxpayer compliance is excellent.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45890228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE WASTE BANK FINANCIAL REPORTS AS BUSINESS DEVELOPMENT IN HOUSING ENVIRONMENT OF LARANGAN MEGA ASRI SIDOARJO","authors":"Ni Ketut, Yulia Agustini, Kharis Marpurdianto","doi":"10.56943/joe.v2i1.252","DOIUrl":"https://doi.org/10.56943/joe.v2i1.252","url":null,"abstract":"This community service aims to improve the status of a “waste bank” for Small and Medium Enterprises (UMKM). Therefore, preparation was needed, such as evaluating financial statement, then conducting training on compiling financial statement for Small and Medium Enterprises (UMKM). Fikriyyah, S. F., & AdiWibowo (2018; 703) state that a “waste bank” forms a community service that cares for the environment and is expected to increase the income. Thus, the existence of a “waste bank” does not significantly affect household income because the average monthly revenue was about 0.4 % to 0.68%. Therefore, the target of the community service was to evaluate the financial statements of “waste bank” adjusting by compiling financial statement for Small And Medium Enterprises, known as UMKM in Indonesia. Furthermore, this community service has been carried out multi-year, which will continue with entrepreneurship training and preparation for establishing a Small And Medium Enterprises (UMKM) to the “waste bank”.\u0000 ","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42761672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND THE IMPACT OF ORGANIZATIONAL COMMITMENT AND WORK-LIFE BALANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE","authors":"Rahmi Hermawati, Anoesyirwan Moeins, E. Suhardi","doi":"10.56943/joe.v2i1.248","DOIUrl":"https://doi.org/10.56943/joe.v2i1.248","url":null,"abstract":"Organizational citizenship behavior is considered ineffective since it is not balanced with a sufficient quality of work life, such as a comfortable working environment, a sufficient compensation, career advancement, and others. Furthermore, a lack of job satisfaction leads to many employees ignoring their work behavior. This research used a mixed method that systematically integrates quantitative and qualitative methods, with the first stage of the research utilizing quantitative methods and the second stage using qualitative ones. Subject data is the type of data utilized in this research (self-report). The information was gathered straight from the millennial employees of South Tangerang. The objective of this research is to find out efforts to increase organizational citizenship behavior by analyzing the influence of exogenous and intervening variables on organizational citizenship behavior. According to this research findings, there are some impacts of organizational commitment and work-life balance with job satisfaction, one of them is work-life balance will increase organizational citizenship behavior without the support of job satisfaction. In addition, there are four accepted hypotheses and three rejected hypotheses.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42952807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE EFFECT OF KNOWLEDGE MANAGEMENT AND TRAINING PROGRAMS ON LECTURER INNOVATIVENESS AT VOCATIONAL PRIVATE UNIVERSITIES IN BOGOR","authors":"Dewi Taurusyanti, Anoesyirwan Moeins, H. Muharam","doi":"10.56943/joe.v2i1.225","DOIUrl":"https://doi.org/10.56943/joe.v2i1.225","url":null,"abstract":"Lecturer innovativeness is one of the most important parts of educational innovation process, and assist the achievement of educational goals. Currently, lecturers' innovativeness needs to be improved, especially for vocational lecturers to initiate or improve a product, process, or service. The purpose of this research is to identify the effect of knowledge management and training programs on lecturers' innovativeness. This research was conducted lecturer of Vocational Universities in Bogor. The sample of this research was 100 lecturers from 6 Vocational Universities, and the sample determination used a proportional random sampling method to obtain representative data. This research uses SEM-Smart PLS data analysis techniques in quantitative research types. The results of this research found that knowledge management affects innovativeness with p-values of 0.000<0.05 and positive t-statistics values with tcount > ttable (7.013>1.96), and training programs affect innovativeness with p-values of 0.000 < 0.05 and positive t-statistics value with tcount > ttable (4.420>1.96). From the research result, it shows that knowledge management is directly predicted to increase innovativeness through application efforts and training programs is directly predicted to increase the innovativeness through the role of professional instructors.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42291954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE IMPLICATIONS OF OCCUPATIONAL SAFETY AND HEALTH, DISCIPLINE, AND MOTIVATION ON EMPLOYEE PERFORMANCE AND PRODUCTIVITY AT PT. SARANA WARNA MEGAH SURABAYA","authors":"N. Iman, Elly Yuniar Nitawati, Dita Triandani","doi":"10.56943/joe.v2i1.234","DOIUrl":"https://doi.org/10.56943/joe.v2i1.234","url":null,"abstract":"The industrial sector is experiencing competitive pressure as a function of the desire to better manage its resources, especially their human resources. Therefore, the corporation must create the most of its efforts to improve these human resources if it is to attain high levels of employee performance and productivity. The targets or goals for PT. Sarana Warna Megah are not even reached because of several their employee problems. The objective of this research is to indicate and examine the potential simultaneous, partial, and dominating impacts that work discipline, motivation, and occupational safety and health variables may have on employee performance and productivity at PT. Sarana Warna Megah Surabaya. 60 respondents composed the sample for this research. Probability sampling was used to conduct out the sampling process. Multiple linear regression analysis is the analysis method employed, and the f-test (simultaneous), t-test (partial), and dominant are utilized for hypothesis testing. The results of this research indicate that employee performance and productivity are significantly influenced by work discipline, motivation, and occupational safety and health. The findings indicate that factors such as work discipline, motivation, and occupational safety and health have a partial impact on employee performance and productivity. Occupational discipline and motivation are other factors that affect employee performance and productivity, but occupational safety and health are the ones that have the biggest impact.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45593928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE ROLE OF PERSONAL RESOURCES ON LECTURERS WORK ENGAGEMENT","authors":"Sutarno, Suprayitno","doi":"10.56943/joe.v2i1.221","DOIUrl":"https://doi.org/10.56943/joe.v2i1.221","url":null,"abstract":"Job demand is the moderating variable that influences the job resources and personal resources on work engagement. Work engagement is a condition in completing the work related to a state of mind which is characterized by vigor, dedication, and absorption. The level of work engagement is calculated based on vigor, dedication, and absorption indicators. This research aims to analyze the effect of personal resources on lecturers’ work engagement based on the Job Demands-Resources Theory. The results of this research are expected in identifying factors that influence the lecturers’ work engagement considering that work engagement has been identified as a determinant of employee turnover rates. The increased work engagement is expected to reduce the turnover rate of lecturers, especially for young lecturers. Based on the purposive sampling technique, the samples used in this research were 33 lecturers on Universitas Slamet Riyadi. This study uses personal resources of hardiness as main variables with commitment, control, and challenges as independent variables. Besides that, this research also uses work engagement as main variable with vigor, dedication, and absorption as dependent variable. The results of this research found that the effect of challenge on vigor, commitment to dedication, commitment to vigor, and control on dedication was significant. While the effect of challenge on absorption, challenge on dedication, commitment to absorption, control of absorption, and control of vigor has no significant effect.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46486314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE EFFECT OF LEADERSHIP, ORGANIZATIONAL CLIMATE, AND EMPLOYEE MOTIVATION OF PT DELTA MERLIN DUNIA TEXTILE VII","authors":"Dyah Ayu, Puri Palupi, Mardanung Patmo Cahjono, Suprayitno","doi":"10.56943/joe.v2i1.205","DOIUrl":"https://doi.org/10.56943/joe.v2i1.205","url":null,"abstract":"There are several problem statements of this research such as analyzing the effect of organizational climate, leadership, and employee motivation of PT Delta Merlin Dunia Textile VII. The population of this research involve the whole employees of PT Delta Merlin Dunia Textile VII with total of 30 people. This research used saturated sample which means that this sample is using all population people as a sampling technique. The analytical method in this research used instrument testing, classic assumption test, multiple linear analysis, T-test, F-test, and R2 test. The research result of multiple linear regression analysis indicated that leadership variable and motivation have a positive and significant effect on the employee performance, meanwhile organizational climate have a positive but not signifant effect on the employee performance of PT Delta Merlin Dunia Textile VII. The results of the Adjusted R Square coefficient of determination obtained the Adjusted R Square determination coefficient score around of 0.799 which means that the influence exerted by leadership, organizational climate, employee motivation is 79.9% while the remaining 20.1% is influenced by other variables which not included in this research, such as compensation, work environment, discipline.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49301435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determinants of Customer Engagement and Its Implications on Marketing Performance at National Private Commercial Banks in Jabodetabek","authors":"M. Yusuf, N. Limakrisna, H. Muharam","doi":"10.56943/joe.v1i4.190","DOIUrl":"https://doi.org/10.56943/joe.v1i4.190","url":null,"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.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43273215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determinants Revisit Intention Through Perceived Value for Tourist Visits to Tourism Destinations at Kepulauan Seribu of DKI Jakarta","authors":"Esti Handayani, N. Limakrisna, H. Muharam","doi":"10.56943/joe.v1i4.174","DOIUrl":"https://doi.org/10.56943/joe.v1i4.174","url":null,"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).","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"1 1","pages":""},"PeriodicalIF":2.7,"publicationDate":"2022-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42569037","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}