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BEHAVIOR OF MICRO ENTREPRENEURS JOMBANG AGAINST COST REDUCTION: RELIGIOUS AND SOCIAL VALUE 微企业家反对成本降低的行为:宗教与社会价值
Pub Date : 2019-02-23 DOI: 10.26487/HEBR.V2I3.1549
L. Razak, Muhammad Yamin, Arzalsyah Arzalsyah
Behavior of Micro Entrepreneurs Jombang Against Cost Reduction: Religious and Social Value. This research tries to reveal the meaning of cost reduction in the perspective of micro entrepreneurs Jombang. Research method using phenomenology, that is by finding that micro entrepreneurs Jombang interpret cost reduction as a side of cost savings to maintain existence by considering the customer aspects and values of religious religiosity in doing business, and interpret the social values in maintaining customer relations and social environment. This is found when they realize that not all content expenditure as a cost, but the existence of business continuity and religiosity owned make them realize that in the distribution of sustenance all there is to manage
微企业家钟邦反对成本降低的行为:宗教与社会价值。本研究试图从钟邦微型企业家的角度揭示成本降低的意义。采用现象学的研究方法,即通过发现微型企业家钟邦通过考虑客户方面和宗教在做生意中的价值来解释成本降低作为维持生存的成本节约的一个方面,并解释在维持客户关系和社会环境中的社会价值。这是当他们意识到并非所有的内容支出都是成本时发现的,但业务连续性的存在和拥有的宗教信仰使他们意识到在食物的分配中都有管理
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引用次数: 0
THE ROLE OF ENTREPRENEURSHIP IN REDUCING POVERTY THROUGH ISLAM PERSPECTIVE 从伊斯兰的角度看企业家精神在减少贫困中的作用
Pub Date : 2019-02-23 DOI: 10.26487/HEBR.V2I3.1546
Vebby Anwar, Sofyan Hamid
Entrepreneur is a stratetegical economic change agent for the Indonesian people in reducing poverty. By seeing that the majority of Indonesia's population is Muslim so it is very appropriate to implement an Islamic-based entrepreneurship system. Entrepreneur is a system in accordance with the teachings of Islam because it is highly recommended to seek riski or income. Islamic teachings view that work is a worship, so that entrepreneurs besides can lift income per capita, also can reduce poverty. In this library research emphasize the importance of entrepreneur applied in Islam because in view of Islam is aspect of life which is grouped into muamalah problem which closely related to relation between human with God which will be accounted later in akhirat. Business in the Qur'an is a human trade with God associated with spending his rescue to someone who can not afford. Successful behavior in Islam can not simply come, there are many values that need to be interpreted by Muslims as an entrepreneur. One of them, the orientation that becomes a good conception of self or others who become habit as way of life (way of life). Analysis of the success of an Islamic entrepreneur is to consider the variables of success and failure with internal and external factors based on Islamic teachings.
企业家是印尼人民减少贫困的战略性经济变革代理人。鉴于印尼大多数人口是穆斯林,因此实施以伊斯兰教为基础的创业制度是非常合适的。企业家是一种符合伊斯兰教义的制度,因为它强烈建议寻求风险或收益。伊斯兰教义认为工作是一种崇拜,因此企业家除了可以提高人均收入,还可以减少贫困。在这个图书馆里,研究强调了企业家在伊斯兰教中的重要性,因为在伊斯兰教看来,生活的一个方面被归为muamalah问题,这个问题与人与上帝之间的关系密切相关,这将在后面的akhirat中加以说明。《古兰经》中的商业是人类与真主的一种交易,与他对那些负担不起的人的救助有关。在伊斯兰教中,成功的行为不可能简单地到来,有许多价值观需要作为企业家的穆斯林来诠释。其中之一,成为一种良好的自我或他人概念的取向,成为习惯的生活方式(生活方式)。分析一个伊斯兰企业家的成功,是基于伊斯兰教义,考虑内部和外部因素的成功和失败的变量。
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引用次数: 1
ANALYSIS ON ENTREPRENEURIAL INTENTION, MOTIVATION AND PERSONALITY TRAITS: STUDY AT UNIVERSITAS INDONESIA 创业意向、动机与人格特质分析:以印尼大学为例
Pub Date : 2019-02-23 DOI: 10.26487/HEBR.V2I3.1679
Razanah Mahdi, E. Sakapurnama
In the era of disruption, organization needs people who posses the entrepreneurial profile. The study aims to provide a general description on the level of entrepreneurial intention, motivation, and personality traits of final years students of the University of Indonesia. Entrepreneurial Intention is measured by two dimensions, i.e. Immediate Term Intention and Future Intention. Meanwhile, Entrepreneurial Motivation is measured by three dimensions, namely Ambition for Freedom, Self-Realization, and Pushing Factors. Personality Traits are measured by four dimensions, namely Personality Traits, Business Relation, Behavior in Organization, and Other Characteristics. The study compiled as respondents 150 final year students from 5 faculties, namely: Faculty of Economics and Business, Faculty of Administrative Science, Faculty of Pharmacy, Faculty of Computer Science and Faculty of Engineering. Afterwards, it applied mean value to analyze respondents’ answers. The results show that final year students from the Faculty of Economics and Business, Faculty of Administrative Science, Faculty of Pharmacy, Faculty of Computer Science and Faculty of Engineering, have high intention, high motivation, as well as strong personality to become entrepreneur.
在混乱的时代,组织需要具有企业家形象的人。本研究旨在对印尼大学毕业班学生的创业意向、创业动机和人格特质水平进行总体描述。创业意向由近期意向和未来意向两个维度来衡量。同时,创业动机通过追求自由、自我实现和推动因素三个维度来衡量。人格特质由人格特质、业务关系、组织行为和其他特质四个维度来衡量。该研究调查了来自五个学院的150名应届毕业生,分别是:经济与商业学院、行政科学学院、药学院、计算机科学学院和工程学院。然后运用均值对被调查者的回答进行分析。结果表明,经济与商业学院、管理科学学院、药学院、计算机科学学院和工程学院的大四学生创业意愿高、动机高、个性强。
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引用次数: 1
THE STUDY OF SME’S PROFITABILITY AND ITS RELATION TO THE AVAILABILITY OF ELECTRICAL ENERGY IN TELUK WONDAMA REGENCY teluk wonama公司中小企业盈利能力及其与电力供应关系的研究
Pub Date : 2019-02-23 DOI: 10.26487/hebr.v2i3.1460
Irawantho Irawantho, A. Alimuddin, N. Nursini
This research aimed to investigate the effect of electrical energy costs, the business capital, and the total of the laborers on the profits of the Micro Small and Medium Enterprises in Teluk Wondama Regency.This research used the regression equation. The Objects of the study were Micro Small and Medium Enterprises who were business actors who were impacted doe to the establishment of the cooperation between the Government of Teluk Wondama Regency and PT. PLN in term of supply of the electrical energy. The data were collected using the technique of questionnaires distributed to 90 micro small and medium enterprises. The types of data used were the primary data. The analysis model used in this research was the multiple linear regression.The research result indicated that (1) The electrical costs had a positive and significant effect on the profits of SME in Teluk Wondama Regency; (2) The business capital had a positive and significant effect on the profits of SME in Teluk Wondama Regency; (3) The number of laborers had a positive and significant effect on the profits of SME in Teluk Wondama Regency. The roles of the three factors together had the effect of 46.5%, while the rest of about 53.5% was determined by other factors.
本研究旨在探讨电力成本、营运资本、劳工总数等因素对中小微企业利润的影响。本研究采用回归方程。本研究以中小微企业为研究对象,这些企业是因特卢旺达政府与PT. PLN在电力供应方面建立合作而受到影响的商业行为者。采用问卷调查的方法对90家中小微企业进行数据收集。所使用的数据类型为主要数据。本研究采用的分析模型为多元线性回归。研究结果表明:(1)用电成本对泰乐万达酒店中小企业的利润有显著的正向影响;(2)商业资本对泰乐万达酒店中小企业利润有显著的正向影响;(3)用工人数对泰乐万达酒店中小企业利润有显著的正向影响。三个因素共同作用的影响为46.5%,其余约53.5%由其他因素决定。
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引用次数: 0
THE CHALLENGES IN HIGHER EDUCATION INSTITUTIONS IN INDONESIA: ARE WE ENTREPRENEURIAL UNIVERSITY YET? 印尼高等教育机构面临的挑战:我们是创业型大学吗?
Pub Date : 2019-02-23 DOI: 10.26487/HEBR.V2I3.1680
E. Sakapurnama, M. Huseini, P. D. Soeling
Today, the world has entered the industry revolution 4.0 era. It is inevitable that higher education institutions become the agents of change of civilizations that support the phenomenon. Some conceptions related to knowledge-based economy, entrepreneurial university or third-generation university, became the frame of thinking of experts who encourage university policies and strategies. This literature review is intended as an analysis on the current condition of higher education institutions in Indonesia, especially Universitas Indonesia and Universitas Gajah Mada, both of which are leading universities in Indonesia. As a state-owned university that is given an autonomy, the government restricts their subsidy, and this has put both state-owned universities (PTNBH) in a dilemma in an attempt to implement their Tri Dharma's activities, mainly because unclear policy to get the financial income from non-educational costs. This article will highlight some thoughts related to entrepreneurial universities, such as definitions, transformation models, and challenges to become entrepreneurial universities.
今天,世界已经进入工业革命4.0时代。高等教育机构不可避免地成为支持这一现象的文明变革的推动者。知识经济、创业型大学、第三代大学等相关概念,成为鼓励大学政策和战略的专家们的思考框架。这篇文献综述旨在分析印度尼西亚高等教育机构的现状,特别是印度尼西亚大学和加迦马达大学,这两所大学都是印度尼西亚的一流大学。作为一所拥有自治权的公立大学,政府对两所大学的补贴受到限制,这使得两所公立大学在开展三法活动时陷入困境,主要原因在于从非教育成本中获取财政收入的政策不明确。本文将重点阐述创业型大学的定义、转型模式、创业型大学面临的挑战等相关思考。
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引用次数: 3
THE COMPARISON OF UNESCAP'S CHARACTERISTICS OF GOOD GOVERNANCE AND ISLAMIC CHARACTERISTICS OF GOVERNANCE FOR PUBLIC SERVICES REFORM IN INDONESIA 亚太经社会善治特征与伊斯兰教治理特征在印尼公共服务改革中的比较
Pub Date : 2018-10-18 DOI: 10.26487/HEBR.V2I2.1545
W. Wiryanto
Good governance is a global and sustainable issue. International institutions offer the concept of good governance for bureaucracy and public services reform to various countries. Indonesia is one of the countries that have implemented and developed the concept of good governance.However, the establishment of such structures and regulations, is not a guarantee for improving the effectiveness of good governance implementation. In connection with the above mentioned issues, it is deemed necessary to conduct researc. The reasons of consideration that the majority of Indonesia's population adheres to Islam as great potential toward Islamic governance. This study is conducted to answer the problem formulation, what is similarities and differences between UNESCAP's Characteristics of Good Governance and Islamic Characteristics of Governance? The study used library research method, based on Holy Qur'an and Hadith Nabawi, relevant textbooks and websites, with direct observation in the field. Collecting and analyzing data based on descriptive qualitative method. This study was conducted in Indonesia, in the first half of 2018. Concluded, Islamic characteristics of governance consist of: shari’ah, ‘adl, ta’awun, bayan, itqan & tawazun, shura, at-tabayun and mas’uliyah. There are similarities of categories, and differences the annotation of categories between UNESCAP's characteristics of governance and Islamic Characteristics of Governance.  As an implication then government officials must apply Islamic governance and ethics for public service reform in Indonesia.
善治是一个全球性和可持续的问题。国际机构向各国提供了官僚机构和公共服务改革的善治概念。印度尼西亚是实施和发展善政概念的国家之一。然而,建立这样的结构和条例,并不是改善善政执行效力的保证。针对上述问题,认为有必要进行研究。考虑到印度尼西亚大多数人口信奉伊斯兰教的原因是伊斯兰教治理的巨大潜力。本研究旨在回答以下问题:联合国亚太经社会的善治特征与伊斯兰教的善治特征有何异同?本研究采用图书馆研究法,以《古兰经》和《纳瓦维圣训》、相关教科书和网站为基础,进行实地直接观察。基于描述性定性方法收集和分析数据。这项研究于2018年上半年在印度尼西亚进行。综上所述,伊斯兰教的治理特征包括:shari’ah、adl、ta’awun、bayan、itqan & tawazun、shura、at-tabayun和mas’uliyah。联合国亚太经社会的治理特征与伊斯兰教的治理特征在类别标注上既有相似之处,也有不同之处。作为一个暗示,政府官员必须在印尼的公共服务改革中应用伊斯兰教的治理和伦理。
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引用次数: 2
DEVELOPING ISLAMIC FINANCIAL TECHNOLOGY IN INDONESIA 在印尼发展伊斯兰金融科技
Pub Date : 2018-10-18 DOI: 10.26487/HEBR.V2I2.1550
A. Rusydiana
Financial technology in Indonesia is an untapped market opportunity. As the world’s largest population Muslim country, the prospects for Islamic fintech in Indonesia seem very bright. This study tries to answer what problems, foundations and key ecosystem or stakeholders are involved in the development of Islamic fintech in Indonesia using Interpretive Structural Model (ISM) approach. The core problems faced in the development of Islamic financial technology industry are: Lack of policy instruments guarding the fintech work process, and availability of human resources for fintech. The core strategies or foundations that’s needed in framework of Islamic fintech development are: Ability to manage and analyze data in big data era, and Human resources in digital marketing. For the aspects of Ecosystem or Actors involved in the development of Islamic fintech in Indonesia, the important actor is: Government or regulator, Educational institutions (universities), and also Existing industries (banks and other financial institutions).
印尼的金融科技是一个尚未开发的市场机会。作为世界上穆斯林人口最多的国家,印尼伊斯兰金融科技的前景似乎非常光明。本研究试图使用解释结构模型(ISM)方法回答印尼伊斯兰金融科技发展中涉及的问题、基础和关键生态系统或利益相关者。伊斯兰金融科技产业发展面临的核心问题是:缺乏保障金融科技工作进程的政策工具,金融科技人力资源匮乏。伊斯兰金融科技发展框架所需要的核心战略或基础是:大数据时代的数据管理和分析能力,数字营销中的人力资源。对于参与印度尼西亚伊斯兰金融科技发展的生态系统或参与者方面,重要的参与者是:政府或监管机构,教育机构(大学),以及现有行业(银行和其他金融机构)。
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引用次数: 40
THE EFFECT OF FINANCIAL LEVERAGE ON DEBT REPAYMENT CAPACITY : EVIDENCE FROM LISTED SHIPPING COMPANY IN INDONESIA 财务杠杆对偿债能力的影响:来自印尼航运上市公司的证据
Pub Date : 2018-10-18 DOI: 10.26487/HEBR.V2I2.1513
Danu Ade Setiawan
Contrast with its potentiality in the largest Archipelago country on the world, shipping industry in Indonesia show unsatisfactory condition whereas its industry’s national growth is below the overall industries growth and industry’s non-performing loan (NPL) rate is higher than national NPL. This condition is caused by the nature of the shipping industry with a high level of business uncertainty and their liability’s structure are dominated by banks and other financial institutions’ long-term debts. This research examines the relationship between financial leverage variable on the debt repayment capacity variable specifically to the banks and other financial institutions. The research population is shipping companies listed in Indonesia stock exchange with a number of samples is 12 companies. The consolidated financial statements in the period between 2014 and 2015 from the selected sample are used in this research. Based on literature review, the variable of company’s leverage is represented by a debt-equity ratio (DER). On the debt repayment capacity variable, the qualitative research method that is Delphi method is applied to define the ratio represented the variable. As the result, the debt repayment capacity variable is represented by Debt Security Coverage Ratio (DSCR). The statistical method that is used in this research is correlation analysis. Correlation analysis is a group of techniques to measure the relationship between two variables that are financial leverage represented by DER and debt repayment capacity represented by DSCR. The result shows that there is a negative correlation between financial leverage that is represented by DER and debt repayment capacity that is represented by DSCR. However, the correlation between them is considered weak with Pearson correlation coefficient less than 0,5 in absolute value or the influence of DER to the DSCR is insignificant.
与其在世界上最大的群岛国家的潜力相比,印尼航运业的状况并不理想,其行业的全国增长低于整体行业增长,行业不良贷款率高于国家不良贷款率。这种情况是由于航运业具有较高的经营不确定性,其负债结构以银行和其他金融机构的长期债务为主。本研究考察了财务杠杆变量对债务偿还能力变量的关系,具体到银行和其他金融机构。研究对象为在印尼证券交易所上市的航运公司,样本数量为12家。本研究使用的是选定样本中2014 - 2015年期间的合并财务报表。根据文献综述,公司杠杆的变量用负债权益比(DER)来表示。在偿债能力变量上,运用德尔菲法这一定性研究方法来确定变量所代表的比例。因此,偿债能力变量用债务证券覆盖率(debt Security Coverage Ratio, DSCR)表示。本研究采用的统计方法是相关分析。相关分析是衡量以DER为代表的财务杠杆和以DSCR为代表的偿债能力这两个变量之间关系的一组技术。结果表明,以DER为代表的财务杠杆与以DSCR为代表的偿债能力之间存在负相关关系。但当Pearson相关系数绝对值小于0.5或DER对DSCR的影响不显著时,认为两者之间的相关性较弱。
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引用次数: 0
PRACTICAL MODEL OF INDIGENOUS CO-CREATION FOR THE SUSTAINABILITY OF INDONESIAN WOVEN SONGKET 印尼编织歌毯可持续发展的本土共同创造实践模式
Pub Date : 2018-10-13 DOI: 10.26487/HEBR.V2I2.1494
R. Kusumastuti
Innovation is the main key to the sustainability of all industries. Fashion industry with traditional woven as its basic material is one of complex industries for its association with social environment in all cultural values, market taste, chain value, life cycle products and even government policy. This focus will likely be important as indigenous characteristic in the traditional woven becomes the competitive advantage of a region. The outcome of this study showed that traditional woven co-creation in design need an involvement of social actors in the social learning process. Indigenous co-creation of traditional woven is a social innovation learning activities that needs adequate involvement of actors and context. The purpose of this study is to analyze the challenges and constraints for the sustainability of Indonesian woven songket and to develop a practical co-creation model in attempt to cope with various constraints to generate recommendation for decision makers at local goverment level. This study used qualitative approach. The primary and secondary data to answer the research questions were collected through in-depth interview and focus group discussion. 
创新是所有行业可持续发展的关键。以传统织布为基础材料的服装产业,在文化价值观、市场品味、产业链价值、全生命周期产品乃至政府政策等方面都与社会环境存在关联,是一个复杂的产业。随着传统编织的本土特色成为一个地区的竞争优势,这种关注可能很重要。本研究结果显示,传统的编织式共同创造设计需要社会行动者参与社会学习过程。土著共同创造传统编织是一项社会创新学习活动,需要行动者和情境的充分参与。本研究的目的是分析印尼编织编织的可持续发展面临的挑战和制约因素,并开发一个实用的共同创造模型,试图应对各种制约因素,为地方政府层面的决策者提供建议。本研究采用定性方法。通过深度访谈和焦点小组讨论收集了回答研究问题的一手和二手数据。
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引用次数: 0
ACCOUNTANTS MORAL JUDGEMENT IN RELIGIOUS AND NON-RELIGIOUS SCHOOL BACKGROUND’S PERSPECTIVE 宗教与非宗教学校背景下的会计道德判断
Pub Date : 2018-10-13 DOI: 10.26487/hebr.v2i2.1491
Hariany Idris, Warka Syachbrani
This study aims to review the conduct of investigation regarding moral judgements between accountants with religious and non-religious school background using moral indicators (moral judgment). Multiple linear regression analysis used in this study. To review the partially relationships between variables, the study operated using T-test, whereas for review simultaneous relationships between variables the study used F-test. This study using 86 respondents as a data source for review processed. The findings of the research is the Religious Background (X1) significantly affected the Accounting students morality judgement (Y), while the difference of Gender (X2) showed the opposite results.
本研究旨在利用道德指标(道德判断)对具有宗教和非宗教学校背景的会计人员之间的道德判断进行调查。本研究采用多元线性回归分析。为了评估变量之间的部分关系,本研究使用t检验,而为了评估变量之间的同时关系,本研究使用f检验。本研究以86名受访者为数据源进行审查处理。研究发现,宗教背景(X1)显著影响会计专业学生的道德判断(Y),而性别(X2)的差异则显示相反的结果。
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引用次数: 0
期刊
Hasanuddin Economics and Business Review
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