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Fokus Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
ISSN : 19076304     EISSN : 25498991     DOI : https://doi.org/10.34152/fe
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 14, No 1: Juni 2019" : 14 Documents clear
PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.104-114

Abstract

The purpose of this study is to examine the role of corporate governance on the imposition of intellectual capital. This study uses company performance, capital structure and firm size as a control variable.The population in this study consisted of all manufacturing companies in the Indonesia Stock Exchange in the period 2015-2017. Sampling was carried out using the purposive sampling method. The total sample of this study was 381 companies.This study uses multiple regression analysis to test hypotheses. The results of this study indicate that board size, the proportion of independent commissioners, block holder ownership, and government ownership have a positive and significant effect on IC disclosure. Meanwhile, the board's tenure has no effect on IC disclosure.
PENGARUH BRAND IMAGE DAN TRUST TERHADAP LOYALITAS KONSUMEN DENGAN VALUE PRODUCT SEBAGAI MODERATING (STUDI PADA UMKM BANDENG PRESTO DI KOTA SEMARANG) Agus Budi Purwanto; Untung Widodo
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.170-185

Abstract

The background of this research is the weaker brand image of the results of SMEs presto milkfish products, and the weak consumer confidence in SMEs presto milkfish products in the city of Semarang. In general, this study aims to determine the effect of brand image and trust on consumer loyalty where the product value as a moderating variable. In particular, this study aims to improve the competitiveness of milkfish presto products. The variables in this study consisted of four variables, namely brand image and trust became independent variables while consumer loyalty became the dependent variable. Then the product value is a moderating variable. Research data collection techniques by distributing questionnaires to consumers of presto milk products in the city of Semarang are systematically arranged with several easy-to-understand answer choices. The distribution of questionnaires was carried out during the period May - August 2017, with a sample of 125 people. Then the data collected through the questionnaire was tested for validity and reliability. Hypothesis testing uses multiple regression analysis and MRA (Moderated Regression Analysis. To get the BLUES regression results (best linear unbiased estimated), the classical assumption test was previously carried out. This research is motivated by the weak brand image of milkfish presto products, as well as the weak consumer confidence in presto milkfish products in Semarang City. In general, this study aims to determine the effect of brand image and trust on consumer loyalty where the product value as a moderating variable. In particular, this study aims to improve the competitiveness of milkfish presto products. The variables in this study consisted of four variables, namely brand image and trust became independent variables while consumer loyalty became the dependent variable. Then the product value is a moderating variable. Research data collection techniques by distributing questionnaires to consumers of presto milk products in the city of Semarang are systematically arranged with several easy-to-understand answer choices. The distribution of questionnaires was carried out during the period May - August 2018, with a sample of 125 people. Then the data collected through the questionnaire was tested for validity and reliability. Hypothesis testing uses multiple regression analysis and MRA (Moderated Regression Analysis. To get BLUES regression results (best linear unbiased estimated), classical assumptions have been tested before. The results show that brand image has a positive and significant effect on loyalty, trusts have a positive effect and significant to loyalty, brand image has a stronger influence on loyalty when driven by product value, trust has a stronger influence on loyalty when driven by value products.
PERSEPSI AKUNTAN DAN MAHASISWA AKUNTANSI TERHADAP KEMAMPUAN YANG HARUS DIMILIKI OLEH SEORANG FORENSIC ACCOUNTANT Eman Sukanto; Widaryanti Widaryanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.42-58

Abstract

This study aims to analyze differences in perceptions of Government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students for the capabilities that must be possessed by Forensic Accountants. The object of this research is the professional group of Government Auditors, internal government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students in the Jakarta and Central Java regions. This study uses a purposive sampling technique in data collection. Data was obtained by distributing questionnaires to each group. A total of 156 questionnaires were collected. Government auditor samples were distributed to Central BPK employees and inspectors in Central Java, Public Accountants, Internal Auditors, Corporate Accountants in several large companies in Jakarta and Central Java. While the questionnaire for lecturers and senior students was distributed to PTN and PTS in Jakarta and Central Java. Data analysis was carried out with One Way Analysis of Variance (Annova). The results showed that there is no difference in perception between government auditors and internal government, public accountants, corporate accountants, company internal auditors, accounting lecturers and accounting students about the capabilities that must be possessed by forensic accountants. There are differences in perceptions between government internal auditors, public accountants, corporate internal audits and accounting lecturers with senior accounting students about the capabilities that must be possessed by forensic accountants. There is no difference in perception between government auditors and company accountants with senior accounting students about the capabilities that must be possessed by forensic accountants. In addition, overall respondents gave a high assessment of the knowledge, traits, skills and abilities that Forensic Accountants must possess. This shows that the respondent agrees that a forensic accountant needs to have high abilities according to the AICPA FVS Section criteria.
PERBANDINGAN FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UKM DI DESA DAN DI KOTA (STUDI KASUS USAHA UKM KABUPATEN REMBANG) Rikah Rikah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.151-169

Abstract

This research aims to examine the effect of owner education, business scale, company age and accounting training on the use of accounting information. This research use survey method by using sample of Small Medium Enterprises (UKM) which is in Rembang Regency, sampling in this research is using cluster sampling with obtained research sample counted 120 UKM. 60 UKM from district around Rembang city, and 60 UKM others from district far from Rembang city. The analysis in this study used multiple linear regression analysis. The result of hypothesis show that owner education have positive effect to accounting information, business scale have no significant effect to accounting information, firm age have positive effect to accounting information, accountancy training have positive effect to accounting information.

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