Journal of Business and Behavioural Entrepreneurship
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Organizational Culture, Management Accounting Information, Innovation Capability and SME Performance
In accordance with the theories of organizational culture, innovation diffusion and TAM, this study examines the relationship between organizational culture, management accounting information, innovation capability and company performance in small and medium enterprises (SMEs) in the city of South Tangerang. Data for the study were collected through a questionnaire survey of a sample of 160 top and middle level managers in SMEs. The results obtained reveal that organizational culture has a significant positive effect on company performance. In addition, the results show that the use of management accounting information and innovation capability has no significant effect on firm performance
The Influence of Digital Marketing Public Relations of Menantea Products on The Purchase Interest of Youtube Users
This study aims to find out how much influence PR and MPR have on Menantea's consumer buying interest on Youtube, to find out what is the influence of PR and MPR on buying interest of UEU students, and to analyze whether there is a digital influence of MPR on buying interest of Youtube users. This research is a survey research. The population of this research is youtube users. The sampling method used in this study was accidental sampling with 22 respondents. The collected questionnaire data has been tested using validity and reliability. The data analysis technique in this research is multiple linear regression. The results show that there is a public relationship related to buying interest which is positively influenced by a t-test significance value smaller than the specified significance level, Digital MPR is positively influenced by purchasing decisions with a t-test significant value smaller than the specified significance level and public relations and digital MPR together with buying interest which is positively influenced by the f-test significant value smaller than the specified significance level
Integrating Spirituality in Accounting Research: A Novel Methodological Approach
Accounting research has traditionally been emphasized from a quantitative and rational perspective. However, accounting as a social science encompasses deeper and more diverse dimensions, including spirituality. This article explores the potential of integrating spiritual methodology in accounting research, considering that spirituality can provide a novel and profound perspective in understanding the realities of accounting. Utilizing hermeneutics and phenomenology approaches, this article attempts to comprehend how spirituality can be applied in accounting research and the benefits that can be derived. The findings suggest that through a spiritual approach, researchers can attain a more holistic and in-depth understanding of accounting realities. Additionally, spiritual methodology fosters self-reflection and heightened awareness in researchers, enriching the research process itself. This article contributes to the literature by offering an alternative viewpoint in accounting research methodology and emphasizing the importance of integrating spirituality in research
Training and Career Development: Why and When related to Job Satisfaction and its impact on Employee Performance
This study analyzes the main factors of employee performance, thereby finding a new model as a reference for Islamic banking practitioners in Indonesia. The aim of this research is to measure the effect of Training and Career Development on Job Satisfaction and its impact on Employee Performance. Quantitative research methods are used to analyze research variables consisting of Training, Career Development, Job Satisfaction and Employee Performance through questionnaires distributed to respondents who are the object of research. Research stages are carried out by distributing questionnaires through techniquespurposive sampling was carried out on the population at 7 Islamic banks in the DKI Jakarta area,To determine the object of research, then the questionnaire was distributed using the Google form. The collected questionnaires were then tabulated and processed with Amos 25.0 Structural Equation Modeling (SEM). Which resulted in training, career development and training having an influence on Job Satisfaction, although training turned out to have no significant effect on job satisfaction and also had an impact on Employee Performance.
The results of this study serve as a reference for the directors of Islamic banking in improving employee and banking performance, so that they pay attention to career development and training factors without neglecting job satisfaction factors.
Keywords:Training, Career Development, Job Satisfaction, Employee Performanc
The Effect of Product Quality and Service Quality on Repurchase Intention with Customer Satisfaction as a Mediation Variables (Case Study on CV. Prima Anugerah Sejati)
This study aims to analyze the effect of product quality and service quality on repurchase intention with customer satisfaction as a mediating variable. population of customers Printing CV. Prima Anugerah Sejati as many as 372 in December 2020. This study used 36 indicators, so that using an estimate based on the number of indicators obtained a sample size of around 180 respondents. Interval data in this study were generated using the Agree-Disagree Scale technique by developing statements that produce agree-disagree answers in various ranges of values (Ferdinand, 2014: 160).The testing of the hypothesis in this study uses the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS).The research results indicate that 1)product qualityhas a positive and significant effect on customer satisfaction, indicating that if the quality of the product offered is getting better, customer satisfaction will increase.2) quality of servicehas a positive and significant effect on customer satisfaction, indicating that if the quality of service provided is getting better, customer satisfaction will increase. 3) customer satisfaction is able to significantly mediate the effect of product quality on repurchase intention, indicating that customer satisfaction is a factor that can significantly increase the effect of product quality on repurchase intention. 4) customer satisfaction is able to significantly mediate the effect of service quality on repurchase intention, customer satisfaction is a factor that can significantly increase the effect of service quality on repurchase intention.
 
The Influence of Tax Avoidance, Cash Flow Operations, Firm Size and Return on Assets on the Cost of Debt in Coal Mining Companies in Indonesia
This research is intended to reveal the effect of tax avoidance, operational cash flow, company size and Return on Assets (ROA) to the cost of debt in coal mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2022. Multiple regression analysis as a statistical test is applied in this research. The findings from this research are evidence that tax avoidance, cash flow operations, company size and ROA have an effect on the cost of debt. From this evidence, tax avoidance and ROA have a positive direction, while cash flow operations and company size have a negative direction towards the cost of debt
Improving Cooperative’s Business Performance with Entrepreneurial Orientation and Organizational Culture Through Innovation
Cooperatives have the main goal of prospering its members which of course can be achieved by creating optimal business performance both in terms of financial and non-financial. This research was conducted with the aim of knowing the effect of entrepreneurial orientation and organizational culture on business performance directly and mediated by innovation. This research was conducted in Denpasar City with a population of 1,077 cooperative business units that are still active until 2020 and a sample of 292 cooperative heads. Data was collected by using interviews and questionnaires which were measured using a five-choice Likert Scale. Questionnaires were distributed using Google Forms and print outs. Data analysis was performed using Structural Equation Modeling-Partial Least Square (SEM PLS). The results of the analysis prove that entrepreneurial orientation has a positive and significant effect on business performance, organizational culture has a positive and significant effect on business performance, entrepreneurial orientation has a positive and significant effect on innovation, organizational culture has a positive and significant effect on innovation, and innovation has a positive and significant effect on business performance. The results of the mediation test prove that innovation mediates each of the effects of entrepreneurial orientation and organizational culture on business performance
The Effect of Training on the Utilization of Herbal Plants and Entrepreneurial Motivation Towards Improving Community Economic Welfare: The Effect of Training on the Utilization of Herbal Plants and Entrepreneurial Motivation Towards Improving Community Economic Welfare
At this time, a healthy environment is everyone's dream. A healthy environment is strongly influenced by the accompanying conditions, one of which is the awareness of protecting nature with the availability of medicinal plants/herbs that can be healthy consumption for the community. Banyumas Regency is one area that has the potential to utilize herbal plants supported by environmental conditions that have fertile natural potential. This study aims to determine the effect of training on the use of herbal plants and entrepreneurial motivation on improving the economic welfare of the community. This study used a quantitative method with Nasyiatul 'Aisyiyah Regional Leadership in Banyumas Regency as the respondent. The results showed that training on the use of herbal plants had a 62.2% greater influence than 37.8% entrepreneurial motivation on the community's economic welfare.
Keywords: Training, Herbal Plants, Entrepreneurial Motivation, Economic Welfar
The Role Of Work Competence, Motivation, And Work Environment In Improving Employee Performance: A Study at Regional Planning, Research, and Development Board Tabanan Regency
ABSTRACT
Competence and motivation do not necessarily improve or worsen employee performance; even working environment not only might be excessive but also might have less attention. This study aimed at exploring the changing role of working competence, motivation and environment to produce business value in achieving the excellent employee performance. This study was conducted at the Regional Planning, Research and Development Board in Tabanan Regency with a population of 80 employees by applying a sampling technique with saturated samples. The findings of this study led the results of increasing competence actually worsened the performance. However, motivation in carrying out work improved the performance due to wholeheartedly working performance and the employees realized about taking part in the work so that it can affect the performance of the organization itself. Meanwhile, good competence here meant the quality of building good working environment as positive and significant as the working motivation. Taking into account, condusive working environment encouraged employee performance in carrying out the work.
Keywords : Work Competence; Motivation; Work Environment; Employee Performanc
Role of Leaders’ Positive Communication in Facilitating Change
Coping with unexpected and unprecedented challenges, particularly in managing change, is part of a leader’s function. Change often presents problems and tensions between the parties involved, which can derail the achievement of their objectives. For change to be successful, leaders need to build morale, unify individual and departmental aspirations, and positively influence such change. This study explores positive communication models that can facilitate leaders in managing change. By reviewing the literature of positive communication in the areas of a positive organization, particularly involving the integrative approach and constructive interaction, this study found the certain ways of communication that can encourage effective change agents while reducing the resistance of the individual change target. This work reveals that the constructive and integrative dimension of positive communication may facilitate the change agent to be more internally directed and purpose oriented. On the other hand, questioning and discovery emphasize the affection aspects and will lessen the resistance and make change target those who are more open and eager to collaborate.