Jurnal Kewirausahaan Bukit Pengharapan

FOREIGN CULTURE ON THE CONSUMPTION HABITS AND LIFESTYLE OF THE MILLENIAL GENERATION: A CONCEPTUAL STUDY

Yuliniar — Fri, 08 Aug 2025 00:00:00 +0700

The younger generation is essential in sorting and choosing what is good and what is bad in the fight to protect Indonesia's rich cultural legacy. However, the presence of other cultures frequently causes society—millennials in particular—to place a higher priority on individual liberty than on moral principles. Examining how other cultures affect millennials' lifestyles and spending patterns is the aim of this study. This study emphasises the significance of incorporating Pancasila values into national and state life as well as the need to preserve Indonesia's indigenous culture in order to screen out approaching foreign cultures. This study used a survey as its research approach. This study used a survey as its research approach. It is anticipated that society and the younger millennial generation will gain from this research by being more conscious of the value of protecting Indonesia's indigenous culture

PENGARUH MODAL INTELEKTUAL, PRINSIP KONSERVATIF DALAM AKUNTANSI, DAN PRAKTIK ESG TERHADAP PERFORMA KEUANGAN PERUSAHAAN INDUSTRI DI BEI PERIODE 2023-2024

Maximillian Corneles Parera — Fri, 13 Jun 2025 00:00:00 +0700

This study is based on the premise that accounting conservatism, corporate intellectual capital management, and ESG (environmental, social, and governance) factors all contribute to better financial success. Financial performance here is defined as Return on Asset (ROA), and the impact of intellectual capital, ESG, and conservative accounting practices is what this study attempts to dissect. Organizations that are listed on the Indonesia Stock Exchange that fall under the industrial sector are the focus of this study, which relies on secondary data collected from financial, annual, and continuation reports. To validate the regression model, the data were first subjected to the classical assumption test in IBM SPSS 29, which checks for normality, heteroscedasticity, multicollinearity, and autocorrelation. The findings show that intellectual capital has a significant and positive effect on ROA. On the other hand, accounting conservatism is detrimental to ROA, and the results vary across ESG components. Ultimately, top brass must optimize intellectual capital management while meeting strict ESG compliance. Accounting conservatism, according to this study, should be used moderately so as not to hinder the expansion of business financial performance.

ANALISIS PERKEMBANGAN ANGGOTA CREDIT UNION KHATULISTIWA BAKTI KANTOR CABANG BENGKAYANG

Sat, 07 Jun 2025 00:00:00 +0700

This study aims to review the historical journey, core principles, organizational structure, and member development of one of its branches, namely in Bengkayang Regency. The method used in this study is qualitative descriptive, conducted through a literature review of CUKB's internal documents from the year 2025. The findings show that CUKB has not only survived various challenges, including a fire tragedy, but has also succeeded in expanding its reach and strengthening public trust. Guided by the principles of solidarity, social responsibility, and sound governance, CUKB has become a relevant credit union model for community economic development. This article also examines CUKB's internal strategies in maintaining its existence through risk management, member empowerment, and the strengthening of cooperative values amidst the pressures from conventional financial institutions. In the local context of West Kalimantan, CUKB demonstrates that the spirit of mutual cooperation and solidarity remains a key strength in building community based economic resilience

KESIAPAN PEGAWAI DALAM MENGHADAPI PERUBAHAN ORGANISASI: STUDI KASUS PADA TRANSFORMASI PTNBH DI UNIVERSITAS TERBUKA

Thu, 05 Jun 2025 00:00:00 +0700

The success of a university in facing future challenges is highly dependent on the form of management applied. Effective management will be able to bring an organization to shine in this era of globalization. Conversely, ineffective management will make an organization helpless in facing global competition. The transformation of the organization from a State University (PTN) to a State University with Legal Entity (PTN BH) is an initial solution in responding to global trends and to carry out the function of quality higher education that is relevant to the needs of the nation and the development of universal science. This study aims to analyze employee readiness in facing organizational change, especially in the context of the transformation from a Public Service Agency University (PTN-BLU) to a State University with Legal Entity (PTN-BH) at Universitas Terbuka. This study uses a quantitative research method with SEM analysis to examine the relationship between organizational commitment, compensation, and job promotion on employee readiness to face change. The research sample consisted of 400 employees of Universitas Terbuka, who were randomly selected to represent the population. The results of the study indicate that organizational commitment, compensation, and job promotion have a positive and significant influence on employee readiness to face organizational change. These findings contribute to the development of human resource management theory and practice, particularly in the context of organizational change in higher education

PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEREKONOMIAN DI DESA LAMBELU, KECAMATAN PASIKOLAGA, KABUPATEN MUNA

Muhamad Tonasa, Wa Ode Sarbianti — Wed, 25 Jun 2025 00:00:00 +0700

The existence of Law No. 6 of 2014 concerning Villages begins to show that the government has paid attention to villages. Management of Village Funds is regulated in the Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management and Regulation of the Minister of Home Affairs Number 114 concerning Village Development as stated in Article 71 paragraph 1, it is stated that "all village rights and obligations that can be valued in money and everything in the form of money and goods related to the implementation of village rights and obligations" The purpose of this study was to determine how village funds are managed in Lambelu Village, Pasikolaga District, Muna Regency, and to explain how village funds are managed in Lambelu Village, Pasikolaga District, Muna Regency in terms of Islamic economics. This type of research uses qualitative descriptive research with data collection methods in the form of observation, interviews and documentation. The results of this study illustrate that the first is the management of village funds in improving the economy in Lambelu Village, Pasikolaga District, Muna Regency, namely the existence of mature planning, transparency, accountability, justice, community participation, the existence of an appropriate village fund budget for projects that support local economic development, efficient administration, accurate financial management, collaboration with external parties and supervision in the management of village funds so that all of this can be effective in improving the economy in Lambelu Village. The second is the management of village funds in Lambelu Village, Pasikolaga District, Muna Regency in the Islamic economic perspective, namely that it has complied with sharia principles with evidence of the APBDesa transparency board in the Lambelu Village hall, accountability, and justice in village funds to ensure community welfare and sustainable economic sustainability.

DAMPAK KEBIJAKAN DIVIDEN, HUTANG, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN RITEL YANG TERDAFTAR DI BEI

Laras Sukma Kurnia Sari — Wed, 11 Jun 2025 00:00:00 +0700

This study aims to examine the impact of dividend policy, debt, and profitability levels on the value of retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. Using a quantitative approach, with a causal associative design. Sample selection was carried out by purposive sampling, and analyzed using multiple linear regression, with the help of SPSS 25 software. The independent variables analyzed include, Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), and Return on Assets (ROA), while company value is measured using Price to Book Value (PBV). The results of the analysis show that debt policy (DER) has a positive and significant impact on PBV. On the other hand, dividend policy (DPR) and profitability (ROA) do not show a significant effect. This study implies that, in the context of the retail industry, the financing structure through debt contributes more to increasing company value, compared to profit distribution or profitability levels. From this study, it is expected to be able to contribute to more strategic financial decision making in the retail sector.

ANALISIS SWOT KOPERASI KARYAWAN PT. PERMATA SAWIT MANDIRI

Juli N Simangunsong — Thu, 05 Jun 2025 00:00:00 +0700

PT Permata Sawit Mandiri is a private company engaged in oil palm plantations. To improve the welfare of employees and the community around the plantation area, this company established an Employee Cooperative. One of the main strategies implemented by the cooperative is a marketing strategy that focuses on fulfilling the primary needs of employees, such as providing basic necessities (sembako) in the plantation area. The company believes that if basic needs can be met quickly, accurately, at a price that is cheaper than the market price, guaranteed quality, and a continuous supply of goods, then employee welfare will increase. However, in its implementation, the cooperative's marketing strategy is still not running optimally. This can be seen from the frequent occurrence of empty stocks of goods and the less than optimal performance of human resources in the marketing department. Therefore, this study was conducted using a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to identify internal and external factors that affect the cooperative, as well as to formulate a more effective marketing strategy. The results of the study are expected to be the basis for decision making for the development of a better and more sustainable cooperative in supporting the welfare of PT Permata Sawit Mandiri employees.