Volume 1,
No. 1 Maret 2023 p-ISSN XXXX |
e-ISSN XXXX Volume 3,
No. 1 January 2025 p-ISSN 3032-3037
| e-ISSN 3031-5786
ANALYSIS OF THE ENTREPRENEURIAL SPIRIT OF STUDENTS OF THE FACULTY OF
ECONOMICS AND BUSINESS, CHRISTIAN UNIVERSITY OF INDONESIA, THROUGH THE THEORY
OF PLANNED BEHAVIOURAL APPROACH
Carolina
F. Sembiring1, Humala Situmorang2
Indonesian
Christian University, Jakarta, Indonesia1,2
Email: carolina.sembiring@uki.ac.id
Abstract
This study
discusses the entrepreneurial spirit of students for 2 study programs, namely S1-Accounting
and S1-Management Faculty of Economics and Business with a research sample of
168 students for the two study programs. given in odd semester (V) only, while
for S1 Management study program apart from Entrepreneurship, Business Planning
courses are also given (the new curriculum has been changed to the
Entrepreneurial Business Creation course) in odd semester. Based on these
problems, the purpose of this study was to find out the entrepreneurial spirit
of students in the two Faculty of Economics and Business study programs,
namely: 1). Analyzing the comparison of personal attitudes in students of the
Bachelor of Accounting and Management study programs, 2). Analyzing the
comparison of subjective forms in students of the Bachelor of Accounting and
Management study programs, 3). Analyzing the comparison of perceived behavioral
control in students of the Bachelor of Accounting and Management study programs
and 4). Analyzing the comparison of entrepreneurial intentions in students of
the Bachelor of Accounting and Management study programs. This research was
carried out in the odd semester of the 2022/2023 academic year, and the type of
research used was descriptive research, using a survey method with a
quantitative research approach. This type of research is descriptive research
with a survey method. The results of the study used the Mann-Whitney test
analysis, namely that there were significant differences between personal
attitudes, perceived behavioral control and entrepreneurial intention, in students
of S1-Accounting and S1-Management study programs because they had a p-value
<0.05, while for subjective norms in S1-Accounting and S1-Management study
program students did not show a significant difference because they had a
p-value > 0.05.
Keywords:
Entrepreneurial
spirit, entrepreneurial intention, theory of planned behavioral, Mann-Whitney
test
Introduction
One of the requirements for a country to become a
developed country is if the number of entrepreneurs reaches 2% of the population.
With a population of 250 million, at least Indonesia must have 5 million
entrepreneurs. Data from BPS in 2016 (in kominfo.co.id, 2017), the number of
Indonesian entrepreneurs has increased from the previous 1.67% to 3.1% of the
population. This means that the number of entrepreneurs has exceeded the
minimum limit of a country's entrepreneurship ratio, which is 2%. But when
compared to Malaysia, with the number of entrepreneurs reaching 5% of the
population, whose population is smaller than Indonesia, then Indonesia should
have entrepreneurs beyond Malaysia. The importance of entrepreneurship is very
likely to be achieved if there is cooperation between the central government,
local governments, universities, and other parties.
Entrepreneurship is an active factor of production
that can mobilize and utilize other resources, such as natural resources,
capital, and technology, so as to create prosperity through job creation. In
terms of behavioral characteristics, entrepreneurs are those who establish,
manage, and institutionalize their own businesses. Entrepreneurship will arise
because it is triggered by the condition of entrepreneurship itself (internal),
family, community, nation and the condition of a country. One way to create
humans who have moral attitudes and entrepreneurial skills is through
entrepreneurship education. Education makes a person more insightful, more
confident and able to make decisions and increase creativity and innovation.
Entrepreneurship has been believed to be an important
force in global economic growth that creates new ventures and economic growth.
The importance of the role of entrepreneurship for a country has resulted in
the government encouraging entrepreneurship education from the most basic level
of education to tertiary education. The position of entrepreneurship education
as the center of instructional activities influences students to improve their
capabilities 2 2 through collaborative, innovative, and creative learning.
Therefore, entrepreneurship education is so important for society, especially
students. So the Director General of Higher Education (DIKTI) applies an
entrepreneurship course program that students must follow. The entrepreneurship
education program, apart from being an obligation in the process of
implementing lectures, is expected to meet aspects of social and economic
approaches. Where through a social approach, students, after graduation, can
create new jobs for the surrounding environment. In the economic approach,
students who become entrepreneurs are able to generate income for themselves,
others, and the government, and college graduates are not only looking for
jobs, which means that the demands for college graduates are not only able to
work in companies or other institutions but are expected to have an
entrepreneurial spirit in order to create new jobs by taking advantage of
existing opportunities. In addition, entrepreneurship education can be
interpreted as an important way for an entrepreneur to acquire resources,
improve innovative abilities and personalities, and build multi-level learning
channels for an entrepreneur by integrating various knowledge and value
systems. In addition to learning knowledge to improving skills, entrepreneurship
education also includes general ability development and professional ability
improvement (Kettunen, Kairisto‐Mertanen, & Penttilä,
2013). Entrepreneurship education according to (Wei, Liu, & Sha, 2019) focuses on social cognitive perspectives
from aspects of the environment, organizations, and individual learning and
behavior. There are three main aspects, namely the entrepreneurial atmosphere,
entrepreneurship curriculum, and entrepreneurial activities.
Therefore, entrepreneurship education is included in
the curriculum at all universities in Indonesia, including at the Indonesian
Christian University, where the Entrepreneurship course must be given to all
study programs and included in the National Course (MKK). This subject aims to
provide an understanding of the importance of being an entrepreneur in the
midst of increasingly narrow employment opportunities. The influence of
entrepreneurship education has been considered as one of the important factors to
grow and develop 3 3 entrepreneurial spirits, souls and behaviors among the
younger generation. Their attitudes, behavior and knowledge about
entrepreneurship will shape their tendency to become business actors which of
course opens up jobs in the future, this makes it important to cultivate the
spirit of entrepreneurship in the learning process in the academic environment
as has been done so far at Faculty of
Economics and Business which in the end is expected to emerge the
intention (intention) for entrepreneurship.
Several studies have shown that entrepreneurial
intention plays an important role in predicting entrepreneurial behavior (Cho
and Wong in Kurniawan, 2018). Previous research has also proven that students'
entrepreneurial intentions will shape student behavior (Cho and Wong, 2008).
This is based on, when behavior is difficult to observe, then an intention
arises that shows knowledge about the processes that affect it such as showing
opportunities (Ajzen, 1991). In reality, entrepreneurial behavior is
difficult if predicted based on attitude. Intention is a key predictor of
planned behavior, including entrepreneurship. According to (Ajzen, 1991) the Theory of Planned Behavior (TPB) is a
way to predict one's intentions. There are several variables that affect a
person's intentions, namely personal attitudes, subjective norms and perceived
behavioral control.
The learning process of Entrepreneurship courses that
run at Indonesian Christian University is different. Especially at the Faculty
of Economics and Business (Faculty of
Economics and Business) currently the S1Accounting study program is only
given in the odd semester (V) only, while for the S1 Management study program
other than Entrepreneurship, there is also a Business Planning course (the new
curriculum is changed to the Entrepreneurial Business Creation course) in the
Odd Semester. Based on these conditions, the author is interested in conducting
research to obtain an overview of the entrepreneurial spirit of students for
both study programs at the Faculty of
Economics and Business, Indonesian Christian University.
Research Methods
This research is located at
the Faculty of Economics and Business ,
Indonesian Christian University, Cawang, Jakarta. The research
period will be carried out in the Odd semester of T.A 2022/2023 in September
2022 – february 2023. The type of
research used is descriptive research, with a survey method with a quantitative
research approach used to examine the comparison of entrepreneurial intentions
/ enthusiasm of S1-Accounting and
S1-Management students. The population is all active students in the Odd
semester of T.A 2022/2023 in the S1-Accounting study program totaling 231 and
S1-Management totaling 264 so that the total is 495 Faculty of Economics and Business students. The sampling of this
study uses a non-probability sampling technique, namely purposive sampling,
which is a sampling technique based on the criteria of a researcher. The sample
determination for S1-Accounting and S1-Management study program students is for
the class of 2018, 2019 and 2020 who have taken all business-related courses
with the calculation of the number of samples for each study program using the
Taro Yamane formula as follows:
The S1 accounting study program sample is 70
students, and the S1 management study program is 73 students. To calculate the
statistical value of the Mann Whitney test (Sugiyono, 2013), the formula used with the significance level
(α = 0.05) is as follows:
n1(n1 + 1) - R1
U1 = n1.n2 + 2
n2(n2 + 1) - R2
U2 = n1.n2 + 2
Information :
U1 = number of ranks 1
U2 = number of 2nd ranks
R1 = number of ranks on R1
R2 = number of ranks on R2
n1 = sample 1
n2 = sample 2.
Results and Discussion
To illustrate the entrepreneurial
spirit of S1-Accounting and S1-Management study program students, an average
difference test analysis is used to determine whether there is an average
difference (similarity) between variables in two different samples or
populations. The variables studied in this study are personal attitudes,
subjective norms, perceived behavioural control, and entrepreneur intention.
Mann-Whitney Test
Non-parametric statistical test
analysis was used in this study because of the non-fulfillment of the classical
assumption test, namely the data not distributed normality previously
described. The non-parametric statistics
used are the Mann-Whitney test, which is
a test to determine whether there is a
real difference between the two groups of data and the data is taken from an
unrelated sample (independent), namely students of the S1-Accounting study
program and the S1-Management Faculty of Economics and Business study program. The results of the
Rank test are shown in table 1 below:
Table 1 The results of the
Rank test
|
Variables |
Groups |
N |
Mean Rank |
Sum of Ranks |
|
Personal Attitudes |
S1 Accountancy |
70 |
61,64 |
4315,00 |
|
S1 Accountancy |
73 |
81,93 |
5981,00 |
|
|
Subjective Norms |
S1 Accountancy |
70 |
67,56 |
4729,00 |
|
S1 Management |
73 |
76,26 |
5567,00 |
|
|
Perceived Behavioural Control |
S1 Accountancy |
70 |
62,84 |
4398,50 |
|
S1 Management |
73 |
80,79 |
5897,50 |
|
|
Entrepreneurial
Intention |
S1 Accountancy |
70 |
62,48 |
4373,50 |
|
S1 Management |
73 |
81,13 |
5922,50 |
|
|
|
Total |
143 |
|
|
Source: questionnaire processed
Based on table 1 above, it can be interpreted as follows:
1.
Average rating of variables Personal attitudes from S1-Accounting study
program students worth 61.64 less than the average rank Personal attitudes
S1-Management study program students worth 81.93.
2.
Average rating of variables subjective norms of S1-Accounting study
program students worth 67.56 less than the average variable rank subjective
norms S1-Management study program students worth 76.26.
3.
Average rating of variables perceived behavioural control of
S1-Accounting study program students 62.84 smaller than the average variable
rank perceived behavioural control S1-Management study program students worth
80.79.
4.
Average rating of variables Entrepreneur Intention of the S1-Accounting
study program students 62.48 is smaller than the average variable rank
Entrepreneur Intention S1-Management study program students worth 81.13.
Based on this interpretation, it can be seen that students
of the S1-Management study program have an average rank of the four variables
above higher than students of the S1-Accounting study program.
Hypothesis
test
A hypothesis is a temporary answer to the formulation of a
research problem. The basis for decision making for the non-parametric
Mann-Whitney test is that if the p-value < 0.05, then Ho is rejected, while
if the p-value > 0.05, then Ho is accepted. The hypotheses in this study are
as follows:
1.
There is a difference in personal attitude between S1-Accounting and
S1-Management study program students of Faculty
of Economics and Business, Indonesian
Christian University.
2.
There are differences in subjective norms between students of
S1-Accounting and S1-Management Faculty
of Economics and Business.
3.
There is a difference in perceived behavioral control between students
of S1-Accounting and S1-Management study programs Faculty of Economics and Business.
4.
There is a difference in entrepreneurial intention between S1-Accounting
and S1-Management study program students on Faculty of Economics and Business.
The results of
hypothesis testing using the Mann-Whitney test can be seen in table 2 below:
Table 2 Results of the Mann-Whitney hypothesis
test
|
Variable |
Group Comparison |
Number of Rankings |
Mann- Whitney U |
p-value |
|
Personal Attitudes |
S1 Accountancy |
4315,00 |
1830,00 |
0,003 |
|
S1 Management |
5981,00 |
|
|
|
|
N |
Mean Rank |
Sum of Ranks |
Personal Attitudes |
S1 Accounting |
|
61,64 |
4315,00 |
|
|
|
|
73 |
81,93 |
5981,00 |
Subjective Norms |
S1 Accounting |
|
67,56 |
4729,00 |
|
|
|
|
73 |
76,26 |
5567,00 |
Perceived Behavioural Control |
S1 Accounting |
|
62,84 |
4398,50 |
|
|
Source: questionnaire processed
Discussion
The discussion of the Analysis of
the Entrepreneurial Spirit of Students of the Faculty of Economics and
Business, Indonesian Christian University through the Theory of Planned Behavioural approach for S1-Accounting study program
students and S1-Management study program students, is to use the Mann-Whitney
test, which is contained in table 1 above, where the average ranking for
personal attitudes, subjective norms, perceived behavioral control,
entrepreneurial intention variables for S1-Accounting study program students,
it turns out that they are lower in rank than S1-Management study program
students. As for the results of hypothesis testing shown in table 2 show that
there is a significant difference between personal attitudes, perceived behavioural control and entrepreneur intention, in students
of S1-Accounting and S1-Management study programs, while for subjective norms
in students of S1-Accounting and S1-Management study programs do not show any
significant differences. Based on the results of this analysis, the entrepreneurshiplearning process in the S1-Management study
program is expected to be further improved through the curriculum offered in
the study program, in order further to motivate the entrepreneurial spirit of
S1-Management study program students. The S1-Accounting study program for
entrepreneurship courses which are only offered in the odd semester, should
also be offered in the Even semester by offering other courses that are also
related to business and entrepreneurship in order to further encourage the
spirit of entrepreneurship through the student learning process in the
S1-Accounting study program Faculty of Economics and Business
Conclusion
Based on the results of the analysis, it can be
concluded as follows: 1. For personal attitude variables, the
S1-Accounting group has a total ranking of 4315.0 and the S1-Management group
has a total ranking of 5981.0 so that a Mann-Whitney value of 1830.0
with a P-value of 0.003 < α (0.05) then Ho is rejected, meaning that
there is a significant difference in personal attitude between students of
the S1-Accounting study program and S1-Management Faculty of Economics and Business, Indonesian Christian University . 2. In the subjective norms variable, the S1-Accounting group has a total
ranking of 4729.0 and the S1-Management group has a total ranking of 5567.0 so
that a Mann-Whitney value of 2244.0 is obtained with a P-value of 0.205 >
0.05 then Ho is accepted, meaning that there is no significant difference in
subjective norms between students of the S1-Accounting and S1-Management study
programs Faculty of Economics and
Business, Indonesian Christian University. 3. For percieved behavioural control
variables, the S1-Accounting group has a total rank of 4398.5 and the
S1-Management group has a total ranking of 5897.5 so that a Mann-Whitney value
of 1913.5 is obtained with a p-value of 0.009 < α (0.05), then Ho is
rejected, meaning that there is a significant difference in percieved
behavioural control between S1-Accounting and S1-Management Faculty of Economics and Business, Indonesian
Christian University study
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Copyright holder: Carolina F. Sembiring1, Humala Situmorang2 (2025) |
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First publication right: Advances in Social
Humanities Research |
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