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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 15 Documents
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Search results for , issue "Vol 20, No 1 (2025): June 2025" : 15 Documents clear
EMPLOYEE WORK PRODUCTIVITY AT THE CENTRAL JAVA II REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES Wintari, Wienka; Istiatin, Istiatin; Sudarwati, Sudarwati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.15-22

Abstract

This research aims to examine and analyze The influence of discipline on the work productivity of employees of the Regional Office of the Directorate General of Taxes, Central Java II, The influence of motivation on the work productivity of employees of the Regional Office of the Directorate General of Taxes, Central Java II, This research is categorized as a quantitative research type. The population and sample in this research were all employees at the Central Java II Regional Office of the Directorate General of Taxes, namely 151 people. And 50% of employees, namely 75 employees, were sampled, so this research used a saturated sampling technique. Data collection techniques use observation, documentation and questionnaire methods. The data analysis technique in this research uses multiple linear regression analysis. Based on the research results, it was concluded that Discipline had a significant/not significant effect on work productivity at the Regional Office of DJP Central Java II, Motivation had a significant effect on employee work productivity at the Regional Office of DJP Central Java II, Competence has a significant effect on the work productivity of employees at the Regional Office of DJP Central Java II, and Work culture has a significant effect on the work productivity of employees at the Regional Office of DJP Central Java II.
ARTIFICIAL INTELLIGENCE AND AUDIT QUALITY: AN EMPIRICAL LITERATURE REVIEW FROM SCOPUS DATABASE Wijaya, Juli Riyanto Tri; Prasetyo, Irwan; Rahmatika, Dien Noviany; Indriasih, Dewi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.61-76

Abstract

This study aims to explore the development and influence of Artificial Intelligence (AI) on audit quality through a comprehensive empirical literature review. Utilizing a qualitative research approach, the study systematically analyzes 325 peer-reviewed articles published in Scopus-indexed journals between 2010 and 2025. The selection was based on the keyword “Artificial Intelligence on Audit Quality” and focused exclusively on finalized, English-language scientific journal articles. The findings reveal a significant rise in scholarly interest in AI applications in auditing, particularly over the past five years, with AI being applied to enhance fraud detection, real-time data analysis, and risk assessment. However, the results also highlight substantial gaps, including limited auditor readiness, ethical and regulatory concerns, and uneven research distribution across regions and institutions. The conclusions emphasize that while AI holds transformative potential for auditing, its optimal impact requires integration with human expertise, ethical frameworks, and regulatory oversight. The study’s implications suggest that future research should prioritize explainable AI, interdisciplinary collaboration, and broader global participation to ensure equitable and effective adoption. Overall, this review provides critical insights for researchers, practitioners, and policymakers on aligning AI innovations with the strategic and ethical demands of modern auditing to improve audit quality and public trust in financial reporting
INNOVATION AND COLLABORATION: STRATEGIES OF ONLINE FOOD DELIVERY MSMES AROUND STIE GANESHA TO ENHANCE COMPETITIVENESS IN THE DIGITAL ERA Siregar, Fuad Gagarin; Noor, M. Arief; Saefullah, Aep
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.116-126

Abstract

This study aims to analyze the role of product innovation and strategic collaboration in enhancing the competitiveness of SMEs in the online food delivery business around STIE Ganesha. Using a qualitative approach, data were collected through in-depth interviews with 25 SME actors selected based on criteria such as minimal technology usage (e.g., WhatsApp Business) and experience collaborating with other SMEs. The findings reveal that menu innovation based on local trends, inter-SME collaboration for logistical efficiency (e.g., shared delivery fleets), and the use of simple technologies like WhatsApp broadcast lists significantly enhance business visibility and customer loyalty. Key challenges include limited access to technology training and reliance on third-party platforms, which impact profit margins. This study recommends developing a collaborative ecosystem involving academia, government, and business actors to strengthen SME capacity through locally tailored business incubation programs and technical mentoring
THE ROLE OF ESG, ASSET STRUCTURE AND CAPITAL STRUCTURE IN SUSTAINING COMPANY PERFORMANCE Handayani, Puspita; Cahyani, Nabila Duwi; Pratiwi, Adhitya Putri
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.23-30

Abstract

This research aims to examine the relationship between Environmental, Social, and Governance (ESG), Asset Structure, and Capital Structure on Company Performance in firms that disclose ESG and are listed on the Indonesia Stock Exchange from 2019 to 2023. A purposive sampling method was applied in this quantitative study, utilizing secondary data from companies' annual financial reports. The sample consists of 8 companies observed over five years, resulting in 40 total observations. The analysis was conducted using panel data regression with the assistance of Eviews 12 software. The findings reveal that ESG has no significant impact on Company Performance. However, Asset Structure positively influences Company Performance, whereas Capital Structure does not show any significant effect. 
UMROH PILGRIMAGE SATISFACTION REVIEWED FROM SERVICE, FACILITIES, PRICE PERCEPTION, AND TRUST Rachmi, Novita; Istiatin, Istiatin; Sudarwati, Sudarwati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.77-85

Abstract

Abstract:This study aims to determine the satisfaction of Umrah pilgrims in terms of service, facilities, price perception, and trust at the Surya Madina Surakarta Umrah Bureau. The research method used in this study is quantitative descriptive research. The sampling technique used is simple random sampling, randomly selected 79 pilgrims, from a population of 786 Umrah pilgrims at the Surya Madina Umrah Bureau. The data collection technique uses a questionnaire that is tested for validity and reliability, while the data analysis technique uses multiple linear regression methods. Data processing in this study uses SPSS software version 30. The results of this study indicate that service, price perception, and trust have a positive and significant effect partially on the satisfaction of Umrah pilgrims at the Surya Madina Umrah Bureau. While facilities have a positive but not significant effect on the satisfaction of Umrah pilgrims at the Surya Madina Umrah Bureau.
COST OF CAPITAL DETERMINANTS: CONTEXT IN INDONESIA AND MALAYSIA Widowati, Maduretno; Yuliati, Yuliati; Wahyuningsih, Susanti; Indriyatni, Lies; Widodo, Untung
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.127-134

Abstract

The purpose of this paper is to look at the determinants of the cost of capital for a company. This study conducts a literature review with the aim of identifying the factors that affect the cost of capital for a company. The study shows that profitability, liquidity, tax, growth, size, and age of the company are some of the major determinants that affect the cost of capital of the company. The study further shows a positive correlation between the cost of capital and profitability, liquidity, growth, size, and age of the company. The capital arrangement of the company is determined based on the pecking order theory and the trade-off theory while keeping in mind the cost elements associated with it. In Indonesia, economic stability and political stability are the major determinants that determine the cost of capital for a company. These determinants affect the availability and cost.
EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR Rinaldi, Muhammad; Ariandi, Muhamad Amir; Ramadhani, Melda Aulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.31-40

Abstract

The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2021 to 2023. Employing a quantitative associative method and utilizing secondary data, the analysis was conducted through logistic regression. The findings indicate that both tax avoidance and profitability exert a significant and positive impact on financial reporting timeliness. In contrast, the complexity of a company’s operations does not significantly influence the link between tax avoidance and timely reporting.
ARBITRAGE AND INTEREST RATE PARITY: IMPLICATIONS FOR FOREIGN EXCHANGE INVESTORS AND SPECULATORS Febrianto, M. Nanang; Subagiyo, Rokhmat; Aswad, Muhammad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.86-97

Abstract

Globalization has an impact on the development of international trade, which can increase market share. In addition, in foreign exchange trading, currency is not just a transaction tool but also a commodity traded in the foreign exchange market. The study aims to analyze arbitrage and interest rate parity on its implications for foreign exchange investors and speculators. Secondary data used in the study were obtained from books, national and international edited journals, news, and working papers conducted by a literature review. It is found that unstable economic conditions, increased inflation, and speculators can increase the volatility of exchange rate imbalances in the foreign exchange market. exchange rate differences can be utilized by arbitrageurs and will naturally move towards efficiency. However, the enactment of purchasing power parity implies indifferent behavior to invest domestically or internationally because the returns obtained are not greater than domestic. In addition to maintaining foreign exchange stability, intervention policies are needed through controlled floating exchange rates, interest rate policies, maintaining liquidity and capital flows carried out by monetary authorities and central banks, as well as reducing import dependence and increasing exports
MUDHARABAH, MUSYARAKAH, AND MURABAHAH AS DETERMINING FACTORS OF PROFITABILITY IN ISLAMIC COMMERCIAL BANKS Sulistyawati, Ardiani Ika; Septiana, Shella; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.135-145

Abstract

This study aims to analyze and assess the impact of mudharabah, musyarakah, and murabahah financing on the profitability of Islamic Commercial Banks (ICBs) in Indonesia, both individually (partially) and collectively (simultaneously). The research focuses on Islamic Commercial Banks registered with the Financial Services Authority (OJK) during 2019–2021. Using linear regression analysis, a quantitative research approach is employed to investigate the influence of mudharabah, musyarakah, and murabahah financing on profitability. The sampling technique used in this study is purposive sampling. At the same time, the dataset consists of secondary data in the form of quarterly financial reports obtained from the official websites of Islamic Commercial Banks for the 2019–2021 period. The analytical methods applied include multiple regression analysis, classical assumption testing, and hypothesis testing. The findings indicate that the independent variables collectively (simultaneously) influence profitability (measured by Return on Assets/ROA). However, when examined individually (partially), mudharabah financing does not exhibit a significant effect, whereas musyarakah and murabahah financing significantly negatively impact ROA.
EMPLOYEE PERFORMANCE REVIEWED FROM LEADERSHIP STYLE, ORGANIZATIONAL CULTURE, WORK MOTIVATION AND WORK DISCIPLINE AT THE REGIONAL SECRETARIAT OF KLATEN REGENCY Rimawati, Yeni; Sarsono, Sarsono; DPW, Ida Aryati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.41-48

Abstract

The study was conducted to determine the effect of leadership style, organizational culture, work discipline and work motivation on the performance of ASN of the Klaten Regency Regional Secretariat. This type of research is quantitative research. This research was conducted at the Klaten Regency Regional Secretariat and the research time was carried out from March to December 2024. This research was conducted on 80 employees at the Klaten Regency Regional Secretariat. The sampling technique used in this study was the census technique so that the sample numbered 80 people. The data in this study were processed using multiple linear regression analysis tools with the help of SPSS software. Based on the results of hypothesis testing and the discussion that has been carried out, it can be concluded as follows: Leadership style, organizational culture, work discipline, work motivation have a positive and significant effect on the performance of employees of the Klaten Regency Regional Secretariat. This means that the variables of leadership style, organizational culture, work discipline and work motivation contribute to ASN performance by 43.4% while the remaining 56.6% is explained by other variables.

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