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INDONESIA
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 405 Documents
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ANALISIS PENGARUH UKURAN KAP DAN TATA KELOLA PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI Periode 2013-2015) Eman Sukanto; Widaryanti Widaryanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 1: Juni 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.1.20-44

Abstract

This study aims to obtain empirical evidence of the effect of KAP size and corporate governance (audit committees, independent commissioners, management ownership, institutional ownership) to the integrity of financial statements to property and real estate companies in Indonesia. The independent variables used in this study are KAP and corporate governance measures analyzed by audit committees, independent commissioners, management ownership, institutional ownership of the integrity of financial statements. The dependent variable used in this study is the integrity of the financial statements measured by using conservatism, in the year of observation from 2013-2015. The sample in this research is property and real estate company listed in Indonesia Stock Exchange (IDX) in period 2013-2015. The data collected by purposive sampling method. A total of 32 companies were determined as samples. The method of analysis of this study using logistic regression. The results of this study indicate that the size of KAP and institutional ownership have a significant effect on the integrity of financial statements. Meanwhile, audit committees, independent commissioners, management ownership have no significant effect on the integrity of financial statements
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BEI Widaryanti .; Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 2: Desember 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.2.%p

Abstract

This research examine which corporate governance mechanism can effect Timeline of Corporate Internet Reporting by listed companies on the Indonesian Stock Exchange. Independent variables in this study are firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size) to investigate the influence on the timeliness of CIR. Population sample in this study was taken from Indonesian companies listed in 2012 at Indonesian Stock Exchange. Hypotesis analysis using Multiple regression. Based on the result of analysis showed that all variables simultaniously influence the timeliness of CIR. Only firm size that influence the timeliness of CIR.
Pengembangan Sistem Pengambilan Keputusan Yang Berkualitas Bagi UKM Melalui Penerapan Sistem Akuntansi Manajemen Berbasis Teknologi Informasi Riskin Hidayat; Siti Alliyah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 8, No 2: Desember 2013
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.8.2.%p

Abstract

This research aims to test the effect of the use of information technology to the quality of decisions through the characteristics of management accounting system (SAM) with interdependence as a moderating variable. This research use survey method with sampel is Small and Medium Enterprises (SMEs) in Kabupaten Rembang, with cluster sampling obtained sample 138 SMEs. Analysis of the data using linear regression. Result of research refer that information technology have an influence on positive to SAM and SAM have an influence on positive to quality of decisions. This suggest that SAM can indirectly mediate the relationship between information technology with decision quality. Morever, this research also refer that the SAM influence on the quality of decisions is stronger when moderated by interdependence.
ANALISIS EFISIENSI INTERMEDIASI BANK PERKREDITAN RAKYAT BKK DI KABUPATEN REMBANG Mokhamat Ansori
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 1, No 1: Juni 2006
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.1.1.%p

Abstract

PD. BPR BKK located in Rembang regency plays important role in local development, and has function as banking intermediation institution in order to improve public prosperity and wealth, in a case of capitalization for lowclasspeople in particulae, and under midleclass people in general.In its operations, PD BPR BKK of Rembang regency shows significant improvement relating to several aspects, including Assets, Capitalization, Productive Assets Quality (Earning), Thirt Party (s)’ Credit, and Profit.Banking as one of financial institutions playing important role in development program, must have good performance. One of important aspects of measuring banking perfomance is efficiency that can be improved by reducing cost in production process. Achieved efficency reflects good quality of permance. In general, performance of all financial institutions can be measured in thesame way. Evaluation includes bank’s health and productivity level , insurance, cooperation based on the existing legislation. Relating to banking sector, it is common to run evaluation of health level based on indonesian Bank (BI) requirements relation to aspects of capitalization, assets quality, management, earning, and liquidity, or known as CAMEL .
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI MEDIASI PADA PERUSAHAAN DEVELOPMENT PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA 2007 - 2010 Lies Indriyatni
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 1: Juni 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.1.%p

Abstract

The aims of this research is to know factors which influence company value with modal structure as the mediation on Development Property companies that are listed in Indonesia Stock Exchange. Analysis method which will be used is Quantitative method by using Path Analysis with the help of SPSS ver.17. The results gained from the research showed that the Profitability factor didn’t have any influence on company value since the significant value is just 0.276, bigger than 0.05 and t-count value 1.110, less than t-table(2.045). Meanwhile, other factors like assets structure, Sales growth and Financial risk influenced the company significantly. It can be shown on t-count value from each of those factors (6.234, 2.351, and 2.461) which were bigger than t-table on alpha level 5% which is 2.045. By including Modal Structure as mediation variable, we gained a result that high modal structure is able to strengthen or moderate the influence of those factors on company values. From the research results, it is suggested that ; Firstly, If the company’s goal is improving the company value then the optimum modal structure deciding process has to be strived correctly. Secondly, Some factors, like Assets structure, Sales growth and Financial risk, are important to be paid attention on company values improvement efforts. And Lastly, for stockholder’s wealth, company value improvement is more important than profit improvement.
EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT STUDI KASUS PADA PT. “Y” SEMARANG Endang Kurniawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 1: Juni 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.1.%p

Abstract

Target of company for example to obtain; get profit is generally obtained from sale activity, good of cash sale and also credit. this is Sale activity very easy to the happening of deviation, extravagance, and is not effective. of which can harm company as a whole. For meminimalisasi the happening of all kind of the deviation needed by an adequate internal operation system. the Internal operation consist of an designed procedure and policy so that/ to be can give guarantee to push company operational efficiency, providing reliable data as decision making base, and push implementation of policys which have been specified previously
PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB) (Studi pada Karyawan Kantor Konsultan Manajemen Rizqi) Tantri Widiastuti; Suaris Suaris
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 12, No 1: Juni 2017
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.12.1.81-98

Abstract

This study aimed to analyze the effect of Organization Commitment and Job Satisfaction on OCB. The data used in this study was primary data obtained from questionnaires. Total samples were 63 respondents who constituted the entirety of the population of Consultant Office Manajemen Rizqi (Tax and Management Consultant) so it used census samples. The analysis technique used was multiple regression method and hypothesis testing using F test and t test. The results showed that variable Organization Commitment had positive and significant effect on OCB. Variable Job Satisfaction had positive and significant effect on OCB. And the variable that had the most dominant effect on OCB was variable Organization Commitment. From this study it obtained R2 value of 0.429, meaning that 42,9% of OCB variable could be explained by independent variable.The remaining 57,10% were explained by other variables outside the research
PENGARUH TEKANAN ANGGARAN WAKTU DAN RESIKO KESALAHAN TERHADAP PENURUNAN KUALITAS AUDIT Asna Manullang
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 1: Juni 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.1.%p

Abstract

This paper investigates critical issues on ethical behavior, specifically the role of an individual’s perception of situation-specific issues on decision making process in moral situation related to some accounting situation. A person who perceived moral problem does not always make moral-decision in practice because he/she tend to ignore moral issues when be faced with technical-characteristic situation.This investigation prove the difference of Moral Intensity as well as Moral Sensitivity, Moral Judgment, and Moral Intention were not always create a person’s moral-decision in some accounting moral problem situation.
ANALISIS BUDAYA ORGANISASI DAN KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KERJA MELALUI MOTIVASI Bambang Sudarsono
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 1: Juni 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.1.%p

Abstract

This study aims to explain the influence of organizational culture and organizational commitment on motivation and job satisfaction in Semarang State Polytechnic . The aim of this research model examines the effect of organizational culture on motivation, organizational commitment on motivation, organizational culture on job satisfaction, organizational commitment on job satisfaction, job satisfaction and motivation.The population is all Semarang State Polytechnic lecturer who totaled 352 employees. Sample selection techniques using purposive sampling with a sample of 100 people examined. The method used in data collection questionnaire (questionnaire) were given to the respondents. Tests on the research done by the test instrument validity (factor analysis) and the coefficient alpha reliability test, statistical test equipment being used is multiple regression analysis, the R2 test and t-test to test the significance of regression coefficients were generated and mediation test to prove motivation as mediating variables.The results showed that organizational culture and organizational commitment in a positive and significant effect on the motivation of Semarang State Polytechnic lecturer, organizational culture, organizational commitment and motivation in a positive and significant effect on job satisfaction Semarang State Polytechnic lecturer. The results of the study also proves that the variable of organizational commitment has a dominant influence on the increased motivation and job satisfaction. Mediation test results prove that motivation does not mediate the influence of organizational culture and organizational commitment on job satisfaction.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 2: Desember 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.2.%p

Abstract

This study aims to determine the effect of corporate social responsibility disclosure of the environmental, social and economic dimensions to stock returns. Measurement of CSR disclosure is based on Global Reporting Initiative (GRI) modified. For the stock return is computed using the market adjusted model represented with CAR (Cummulative Abnormal Return).This research conducted on the annual report of 51 listed companies in Indonesia Stock Exchange in 2010-2011 where samples are obtained by using purposive sampling techniques. The results showed that CSR disclosure of environmental, economic and social significantly positive influence on stock returns indicates that means investors are using this CSR information for investment decisions.

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