Jurnal Bisnis dan Kewirausahaan http://ejurnal.setiabudi.ac.id/ojs/index.php/jbk <p style="text-align: justify;"><strong>Jurnal Ilmiah Bisnis dan Kewirausahaan</strong> merupakan media publikasi ilmiah yang diterbitkan dua kali setahun oleh Fakultas Ekonomi Universitas Setia Budi, yang bertujuan untuk memberikan sarana komunikasi ilmiah melalui penyampaian berbagai hasil penelitian, artikel ilmiah, tinjauan buku, serta pemikiran-pemikiran inovatif dalam bidang bisnis dan kewirausahaan.</p> Fakultas Ekonomi - Universitas Setia Budi en-US Jurnal Bisnis dan Kewirausahaan 1979-0333 Keputusan Pembelian Kosmetik Halal Ditinjau Dari Brand Image, Harga, Performance SPG Dan Kualitas Produk http://ejurnal.setiabudi.ac.id/ojs/index.php/jbk/article/view/2148 <p><em>Fluctuations in consumer decisions in buying halal cosmetics (especially Wardah) are interesting because there are many factors that influence this decision. This study uses four independent variables (Brand Image, Price, SPG Performance, and Product Quality) which are thought to influence consumer decisions in buying Wardah cosmetics. The research method used in this study is a quantitative method with a questionnaire. The population in this study were consumers who had purchased wardah cosmetic products with a non-probability sampling technique using purposive sampling. The sample criteria used in this study are consumers who live in Surakarta and have purchased Wardah cosmetic products. The results showed that Brand Image, SPG Performance, and Product Quality proved to have a significant positive effect on Wardah's cosmetic purchasing decisions. However, the price variable has no effect on the decision to purchase Wardah cosmetics.</em></p> Yunia Ike Lestari Awan Kostrad Diharto Fitri Wulandari ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-07-10 2023-07-10 16 2 72 87 10.31001/jbk.v17i2.2148 Membangun Perilaku Pembelian Bisnis Franchise Ayam Crispy Di Tegal Melalui Saluran Distribusi, Harga Dan Kualitas Produk http://ejurnal.setiabudi.ac.id/ojs/index.php/jbk/article/view/2103 <p><em>The cripy chicken franchise business in Tegal City is a business opportunity for beginners and does not have a high risk. This business product is very popular with people of all walks of life and all ages. The purpose of this study was to analyze the buying behavior of the crispy chicken franchise business in the city of Tegal. This type of research is quantitative research, with a population of crispy chicken franchise traders in Tegal City. The sampling technique used is non-probability sampling and the sampling method is accidental sampling. The results of the research based on the distribution channel t test obtained the tcount value, namely -0.185 &lt;1.661 with a sig. 0.853 &gt; 0.05 means that H0 is accepted and H1 is rejected. The price obtained by tcount is 3,490 &gt; 1.661 with a sig. 0.001 &lt;0.05 means that H0 is rejected and H2 is accepted. Product Quality, namely 1,886 &gt; 1,661 with a sig. 0.043 &lt;0.05 means that H0 is rejected and H3 is accepted. The results of the F test obtained fcount &gt; ftable, namely 27,578 &gt; 2.467 with a sig. is 0.00 in other words the sig. &lt; 0.05 or 0.000 &lt; 0.05, means that H0 is rejected. Based on the results of the F test, then H4 is accepted, it is concluded that there is influence of Distribution Channels, Prices, and Product Quality together simultaneously influence the Buying Behavior of Crispy Chicken Franchise Business in Tegal City.</em></p> Sari Wiyanti Bisma Reza Tresna Pamungkas Toat Nur Alimudin M. Arif Maulana Achmad Faqihul Ichsan ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-10-10 2023-10-10 16 2 88 98 10.31001/jbk.v16i2.2103 Analisis Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Dan Kota Di Indonesia http://ejurnal.setiabudi.ac.id/ojs/index.php/jbk/article/view/2224 <p><em>The purpose of this study is to obtain empirical evidence regarding the effect of hotel taxes, restaurant taxes, entertainment taxes and parking taxes on local revenue of regencies and cities in Indonesia. The population in this study is the financial statements of regencies and cities throughout Indonesia. The sampling technique uses purposive sampling method and obtained 998 samples during 2 years of observation. The source of data uses in this study is secondary data in the form of district and city financial report documents that have been audited by the Supreme Audit Agency (BPK). The results shows that hotel taxes, restaurant taxes, entertainment taxes, and parking taxes has a positive effect on local revenue. This shows that the level of revenue obtained from local taxes can affect local revenue.</em></p> Maria Regina Novita Nahak Titiek Puji Astuti Sugiarti Sugiarti Sugiarti ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-10-10 2023-10-10 16 2 99 112 10.31001/jbk.v16i2.2224 Membangun Keunggulan Kompetitif Tahu Aci Produk Asli Tegal Melalui Diferensiasi Produk, Kemasan Dan Harga http://ejurnal.setiabudi.ac.id/ojs/index.php/jbk/article/view/2099 <p><em>Aci tofu is a typical tofu food from Tegal and is currently threatened with competition because many foreign products enter Tegal with unique products, traditional packaging and product prices that must compete with other products. The aim of this research is to analyze the influence of product differentiation, packaging and price on the competitive advantage of aci tofu products. This type of research is quantitative research. The population of this research is Aci tofu consumers in Tegal. The sampling technique is nonprobability sampling with the Accidental Sampling method. And the sample used was 100 respondents. The results of the product differentiation t test obtained a value of t<sub>count</sub> &gt; t<sub>table</sub> or 5.160 &gt; 1.985 and a sig value. 0.000 &lt; 0.05 means that H1 is accepted, so there is a positive influence of product differentiation on competitive advantage. The packaging variable obtained a value of tcount &gt; ttable, namely 4.136 &gt; 1.985 and a sig value. 0.009 &lt; 0.05 means that H2 is accepted, so there is a positive influence of packaging perception on competitive advantage. The price variable obtained is t<sub>count</sub> &gt; t<sub>table</sub> or 2.210 &gt; 1.985 and the sig value. 0.034 &lt; 0.05, meaning that H3 is accepted, it is concluded that price has a positive effect on competitive advantage. The F test results obtained Fcount &gt; Ftable 18.454 &gt; 2.466, so H4 is accepted. So, the hypothesis that there is an influence of product differentiation, packaging, and price perception on the competitive advantage of Tahu Aci products is accepted.</em></p> Sari Wiyanti Fifi Aleyda Ismiyati Hidayah Helatul Azizah Friska Era Maulina ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-10-10 2023-10-10 16 2 113 125 10.31001/jbk.v16i2.2099 Knowledge Management Dosen Terhadap Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi http://ejurnal.setiabudi.ac.id/ojs/index.php/jbk/article/view/2252 <p>Permasalahan kompetensi akuntansi dalam proses pembelajaran pasca pandemi Covid-19 saat ini masih perlu perhatian. Penelitian-penelitian yang berkaitan dengan isu kompetensi pembelajaran akuntansi dimasa pandemi Covid-19 sudah banyak diteliti. Tetapi penelitian tersebut lebih banyak melihat dari sisi motivasi belajar, pengetahuan, ketrampilan, IPK, sikap mahasiswa, minat mahasiswa dan kemampuan mahasiswa dalam beradaptasi ditengah pandemi. Pada aspek dosen sebagai tenaga pengajar belum banyak dieksplorasi. Banyak penelitian belum melihat <em>knowledge management</em> dosen dalam beradaptasi dengan pembelajaran online, bagaimana kemampuan konseptual, situasional, instruksional dan penguasaaan teknologi pembelajaran online. Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu dosen perguruan tinggi jurusan akuntansi di DI YOGYAKARTA. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian pemahaman TIK dosen tidak signifikan berpengaruh terhadap kompetensi mahasiswa sedangkan variabel sikap dosen dan personil KM berpengaruh signifikan terhadap kompetensi mahasiswa.</p> Rosita Rosita Heri Susanto Ida Ayu Kade R.K. Amy Wulandari ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-10-10 2023-10-10 16 2 126 137 10.31001/jbk.v16i2.2252 Analisis Ukuran Perusahaan, Audit Tenure, Dan Leverage Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Manufaktur Yang Terdaftar Pada BEI Periode 2019-2021 http://ejurnal.setiabudi.ac.id/ojs/index.php/jbk/article/view/2228 <p><em>This study aims to determine the effect of company size, audit tenure and leverage on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, either partially or simultaneously. This research is a quantitative research. The sampling technique used was purposive sampling by taking secondary data from the www.idx.co.id page. The population of this research is 183 companies where 68 companies are the sample. The analysis technique used is descriptive statistics, panel data regression analysis, panel data regression model, panel data regression model selection and hypothesis testing. The results of this study state that: company size has no effect on going-concern audit opinion, tenure audit has no effect on going-concern audit opinion, leverage has a negative effect on going-concern audit opinion. firm size, audit tenure and leverage have a simultaneous effect on going concern audits.</em></p> Doni Mardiyanto Fitri Ari Hastuti ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-10-10 2023-10-10 16 2 139 150 10.31001/jbk.v16i2.2228