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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 18 Documents
 1   2 
Search results for , issue "Vol 18, No 2: Desember 2023" : 18 Documents clear
STRATEGIES TO INCREASE THE COMPETITIVENESS OF SMALL AND MEDIUM ENTERPRISES (SME) POST COVID 19 PANDEMIC AT SENTRA WISATA KULINER (SWK) IN SURABAYA Utari, Woro; Indrawati, Mei
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.275-282

Abstract

SMEs in Indonesia continue to exist and develop despite the economic crisis that has hit this country since 1997, and have even become a lifeline for the nation's economic recovery because of their ability to make a significant contribution to PDM and employment. The existence of SMEs on social life is improving community welfare which consists of economic welfare, health welfare and educational welfare. This research uses qualitative methods, the focus of this research is on community empowerment through SMEs. In qualitative research, in-depth interviews are needed, which is one of the commonly used analytical methods. This research will attempt to interview several informants at the Culinary Tourism Center in the City of Surabaya. Research results show that with the new normal rules, SWK can be open until the evening. This was welcomed by local residents. To improve the quality of SWK, Dinkopdag is gradually making improvements ranging from service standards, re-design, to the taste of SWK products. SWK really needs attention from the City Government, not only limited to providing space but also paying attention to the sustainability of SMEs, especially in SWK which is devoid of visitors. The improvements range from implementing a single cashier, building improvements to training traders by skilled chefs.
THE INVESTIGATION OF THE ROLE OF TRANSFORMATIONAL LEADERSHIP AND SELF-EFFICACY ON JOB PERFORMANCE EMPLOYEES: EMPIRICAL STUDY Adesti, Shakti Putri Pratama Mulya; Herachwati, Nuri; Nadia, Fiona Niska Dinda; Muzakki, Muzakki
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.192-201

Abstract

Companies most likely give a great deal of attention to workers' performance, as they should be doing. Employees need to be taken into consideration since they are highly crucial to building productivity and profitability, which, in turn, may have repercussions for the success of a business. However, these results will only occur with excellent performance from employees. This research was conducted to know whether self-efficacy and transformational leadership partially or simultaneously affect job performance. Participants in this study were randomly selected from PT. Panca Mitra Multiprima. In this research project, a random sampling approach was used to collect data, and 128 samples were obtained. Meanwhile, we used a questionnaire that had previously been tested for validity and reliability for data collection purposes. In this study, multiple linear regression analysis was the method of choice for data mining. According to research findings, transformational leadership and self-efficacy have an excellent effect on work performance, but only transformational leadership is significant. Self-efficacy, on the other hand, is not significant. In addition, the two different aspects of work performance simultaneously have a good and substantial influence.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
THE INFLUENCE OF DIGITAL MARKETING CONTENT ON THE PURCHASE DECISION (STUDY ON ERIGO PRODUCT USERS IN SEMARANG CITY) Zahrani, Salma Fadhiila; Marlien, R.A
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.151-159

Abstract

As a well-known local clothing brand, Erigo has its own online marketing method to increase product sales in order to attract a large number of consumers. This study aims to analyze the influence of Content Marketing, Influencer Marketing and Online Customer Reviews on Purchase Decisions on Erigo products. The research population is consumers who have purchased clothing products from Erigo, which were taken from 110 respondents who live in the city of Semarang and used a purposive sampling research method. The results of the study state that influencer marketing and online customer reviews have an influence on purchasing decisions, in contrast to content marketing which does not have an influence on purchasing decisions. Simultaneously content marketing, influencer marketing and online customer reviews have an influence on purchasing decisions.
THE EFFECT OF IMPLEMENTING CORPORATE GOVERNANCE ON FINANCIAL REPORTING FRAUD (EMPIRICAL STUDY OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2016-2021) Purba, Nursiti Inka Kristi; Syafruddin, Muchamad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.283-297

Abstract

This study aims to explore the impact of corporate governance and its mechanisms in preventing companies from resorting to fraudulent financial reporting. The mechanism is based on eight corporate governance mechanisms, including board independence, board remuneration, managerial finance expertise, management industry expertise, board financial expertise, board industry expertise, board scope of effort and managerial ownership. For this purpose, using systematic random sampling, information from 40 companies listed on the Indonesia Stock Exchange (IDX) for six years from 2016 to 2021 was collected, and hypotheses were tested using a linear regression model. To measure fraudulent financial reporting, the Beneish-adjusted model was used to evaluate corporate governance. The mechanism used has been reviewed and calculated as a composite index of corporate governance. The findings indicate that strong corporate governance significantly reduces corporate intentions towards fraudulent financial reporting. A negative and significant relationship was observed between each of the eight corporate governance mechanisms, except for board remuneration which showed an insignificant positive relationship.
THE EFFECT OF CASH TURNOVER, RECEIVABLE TURNOVER AND TOTAL ASSET TURNOVER TO PROFITABILITY IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX DURING THE 2018-2020 PERIOD Wahyuningsih, Susanti; Widodo, Untung; Indriyatni, Lies; Yuliati, Yuliati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.202-208

Abstract

This study aims to determine the effect of Cash Turnover, Accounts Receivable Turnover and Total Asset Turnover on Profitability, either partially or simultaneously; The samples used in this study were 22 food and beverage companies listed on the IDX for the period 2018 – 2020. The data used is secondary data. While the method used is multiple linear regression method using the SPSS version 23 program, to obtain a comprehensive picture of the relationship between the independent variables and their dependent variables. The results of this study Cash Turnover has a positive and significant effect on profitability with t count > t tabal (2.662 > 1.979); Receivable turnover has no effect on profitability because t count < t table (-1.583 0.05; and Total Assets Turnover affects profitability, because t count > t table (3.600 > 1.979) with a significance of 0.000 F table (8.273 > 2.57) with a significance of 0.000.
THE EFFECT OF WORK ENVIRONMENT AND ORGANISATIONAL CULTURE ON WORK PRODUCTIVITY Susilowati, Teti; Susiatin, Emy; Juhanes, Juhanes
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.246-255

Abstract

The purpose of this study was to analyse how the influence of work environment and organisational culture on employee productivity at PT Maju Bersama Gemilang, with a quantitative approach. The population in this study were all employees of the production department. The sampling technique used probability sampling as many as 76 employees as respondents in this study. The data processing method uses SPSS software. The data analysis tool used in this study is multiple linear regression. The results of this research indicate that the work environment has a significant effect on employee productivity. The results of the regression equation show that the work environment has a positive influence on employee productivity. The results of the calculation of organisational culture have a significant effect on employee work productivity. The results of the regression equation show that organisational culture has a positive influence on employee work productivity.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.

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