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Contact Name
Luhgiatno
Contact Email
luhgiatno1@stiepena.ac.id
Phone
+6224-6735 414
Journal Mail Official
fokusekonomi@stiepena.ac.id
Editorial Address
Jl.Slamet Riyadi No.40 Gayamsari, Kota Semarang, Jawa Tengah 50248
Location
Kota semarang,
Jawa tengah
INDONESIA
Fokus Ekonomi
ISSN : 19076304     EISSN : 25498991     DOI : https://doi.org/10.34152/fe
Core Subject : Economy,
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
Articles 405 Documents
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LEVEL TRANSPARANSI GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Widaryanti .; Luhgiatno .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 1: Juni 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.1.%p

Abstract

This study aims to investigate the characteristics of companies that affect the level of transparency of corporate governance on manufacturing companies listed in Indonesia Stock Exchange. The factors used were firm characteristics (firm size, listing status, the status of the auditor, the type of industry, the level of dispersed ownership) to investigate its effect on the level of transparency of corporate governance (GCG). Population in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014 which amounted to 141. Samples obtained a number of 137.  The study states that the size of the company significantly affect the level of transparency GCG.  It is based on a significance level of t- calculated that 0,005 smaller than 0.05, whereas the t value obtained was 2.878 greater than t-table value that is equal to 1,660. Status auditor does not significantly affect the level of transparency of GCG.  It is based on a significance level of t-count amounted to 0.322 greater than 0.05, whereas the t value obtained was 0.994, which is smaller than t-table value that is equal to 1,660.  Type of industry do not significantly affect the level of transparency of GCG. It is based on a significance level of t-count amounted to 0.770 greater than 0.05, whereas the t value obtained was 0.294, which is smaller than t-table value that is equal to 1,660. Level dispersed ownership affect the level of transparency of GCG.  This is based on the value of significance (Sig.) of 0.000 which is smaller than 0.05, whereas the t value obtained was 3.604, which is larger than t-table value that is equal to 1,660. The size of the Company, Auditor Status, Type Industrial and Ownership Level dispersed simultaneously significant effect on Transparency Level GCG with F calculate equal to 5.108 and the value of significance (Sig.) of 0.001.
ANALISIS PEMAHAMAN MAHASISWA AKUNTANSI DALAM MENGHADAPI MATA KULIAH DASAR-DASAR AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI-S1 UNIVERSITAS ISLAM NEGERI SULTAN SYARIF KASIM RIAU) Andri Novius
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The aim of this research is to prove empirically about the performance of undergraduate accounting students derive fom SMK accounting majors, SMA Social Majors and MA in conceivingbasic accounting course. Basic accounting course based on the knowledge of Assets, Liabilities, and Equity.Data were collected by using questionnaire. Population and sample is sixties accounting students of UIN Suska Riau whose registered on semester 3, 5 and 7.This research using Statistic tests, that is using Kruskal Wallis test to find out thedifference of knowledge about Assets, Liabilities and Equity on undergraduate accounting students. All hypothesis submitted in this research is rejected.
MODEL LOYALITAS PELANGGAN DENGAN PEMASARAN RELASIONAL SEBAGAI VARIABEL INTERVENING Mohklas .; Susanti Wahyuningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 2: Desember 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.2.%p

Abstract

Business competition in the field of industrial products and services, making the company should be able to create something different (inovative). Companies are required to have a good brand image in the view of consumers, it is to distinguish one company with another product. They can not be imitated especially good brand image stored in the minds of consumers. If the brand image is considered positive for the consumer, they will always be remembered, spoken to others, and consumers will become loyal, willing to pay a high price. Similarly, organizational commitment should terreflesikan levels of identification and involvement of individuals in employment, unwillingness to leave the job and supported efforts to attract, retain customers through increased company's relationship with its customers (Relational Marketing).Loyalty customers is something that needs to get serious attention from the management company, not least in the field of hospitality business services, with the hope of sustainability of the company will continue to grow and develop.Generally, this study aims to examine, analyze the effect of directly or indirectly Brand Image and Organizational Commitment to Customer Loyalty through Relational Marketing. So that it can be seen that the most dominant pathway mediating in influencing the Customer Loyalty. In particular, this study aims to provide us with feedback hospitality business management services in the city, in improving the quality and quantity of performance (customor oriented).The variables in this study consisted of four variables which at the first stage variable brand image and organizational commitment becomes the independent variable while relational marketing becomes the dependent variable. Then in the second stage of Brand Image and Organizational Commitment as independent variables, Relational Marketing as a mediating variable (intervening), while the Customer Loyalty variable as the dependent variable
ANALISIS PENGARUH INFORMASI LABA AKUNTANSI, NILAI BUKU EKUITAS DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM Rio Iustian; Dista Amalia Arifah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 8, No 1: Juni 2013
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.8.1.%p

Abstract

This study aims to analyze the influence of Earnings, Book Value of Equity and Operational Cah Flow on Stock Price. Sample of this research consist 64 of manufacturing firms which is listed in Indonesian Stock Exchange from 2008 until 2010. Data used in this research are financial statement and closing stock price publication of financial statement date which is obtain from PRPM in Indonesian Stock Exchange, Capital Market Directory (CMDI) andIndonesian Stock Exchange website (www.co.idx.id). The statistic method used to test on the research hypothesis ismultiple regression. To analyzed the data using software SPSS ver. 15.0. The result of these study show that: (1) variable earnings had an influence and positive value relevance to stock price in partial; (2) variable book value of equity had an influence and positive value relevance to stock price in partial; (3) in partial operation cash flows had no significant influence but had a positive relevance value to stock price.
ANALISIS NON PERFORMING LOAN DAN LOAN DEPOSIT TO RASIO TERHADAP KESEHATAN PD. BANK PERKREDITAN RAKYAT BKK KECAMATAN SEDAN KABUPATEN REMBANG Muhammad Masruri
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 1, No 2: Desember 2006
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.1.2.%p

Abstract

The main purpose of this study is to analyze the Non Performing Loan (NPL) and the Loan to Deposit Ratio (LDR) toward the health of PD. BPR BKK Kecamatan Sedan Rembang on 2000 to 2005. The hypotheses proposed was that according to its Non Performing Loan to Deposit Ratio, PD. BPR BKK Kecamatan Sedan Rembang, was unhealthy.The operational definition of this study consists of LDR (Loan to Deposit Ratio); that is the ability to obtain profit from the saving fund to be distributed in form of credit on PD. BPR BKK Kecamatan Sedan. The Bank productifity of fund, which has a high circulation, is cash. The target of this study is PD. BPR BKK Kecamatan Sedan Rembang, and the data used, is the data from 2000 2005.The technique of data collecting used in this study are; data in form of balance of sheet, financial statement, sum of productive tangible, and the sum of assets, from the year of 2000 2005. The study was conducted using quantitative method of data collecting to analyze the Loan to Deposit Ratio (LDR) and the Non Performing Loan (NPL) from 2000 2005.The result shows the Non Performing Loan (NPL) of PD. BPR BKK Kecamatan Sedan Kabupaten Rembang on 2000 was as much as 4.35 %, on 2001 was 3.06 %, on 2002 was 1.69 %. This means that the level oc credit was health. The Non Performing Loan (NPL) on 2003 was as much as 5.43 %, 2004 as 8.86 % and 2005 as 7.43 %. This can be assumed as unhealthy. While the Loan to Deposit Ratio (LDR) on 2000 as much as 118 %, 2001 as 114 %, 2002 as 80 %, 2003 as 33 %, 2004 as 71 %, and 2005 as 89.97 %.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INTELECTUAL CAPITAL PADA INDUSTRI PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

The purpose of this paper is to investigate the determinants of intellectual capital performance in Indonesian banks who listed in Indonesian Stock Exchange over the period 2006-2008. Multiple regression analysis is used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables are bank profitability, efficiency of investment in intellectual capital, barriers to entry, bank efficiency. Results indicate that the standard variables, bank profitability and bank risk, are important. The results also show that investment in information technology (IT) systems, bank efficiency, barriers to entry and efficiency of investment in intellectual capital variables, which have not been considered in previous studies, have a significant impact on intellectual capital performance.The study might help the banking regulators in addressing the factors affecting intellectual capital performance to take actions towards developing their performance and in turn maximise their value creation. This paper adds to the literature on the determinants of intellectual capital performance in banks. In particular, it tests the theories that investment in IT systems, bank efficiency, barriers to entry and efficiency of investment in intellectual capital have impact on intellectual capital performance.
Hubungan Struktur Sistem Pengendalian Manajemen dan Proses Sistem Pengendalian Manajemen dengan Kinerja Keuangan Perusahaan pada PT. Kereta Api Indonesia (Persero) Imas Purnamasari
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

Reaching more than 100%, the decrease of financial performance of PT.KAI in 2006 is the highest in recent years. This condition is, to certain extent, caused by insufficient control system. The structure and process of management control system are two parts researchable in an effort to explain the financial performance of PT. KAI. This research is, therefore, conducted to identify: (1) the simultaneous correlation between the structure and process of managementcontrol system and company financial performance, (2) the correlation between the structure of management control system and company financial performance, and (3) the correlation between the process of management control system and company financial performance.This research uses survey-explanatory method by using three different levels ofmanagement as research respondent, namely top, middle, and low. Each level represents financial performance and operation area in terms of return on investment (ROI) year 2006.Findings of the research are as follows: (1) the structure and process of management control system have a simultaneously positive correlation with financial performance. This means that the company financial performance is strongly determined by the system of management control consisting of structure and process, (2) individually, the structure of management control system has positive correlation with financial performance, and (3) theprocess of management control system has positive correlation with financial performance.
ANALISA KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI DAN KOMPETENSI TERHADAP KINERJA APARAT DI DESA NGABEYAN, KECAMATAN SIDOHARJO, KABUPATEN WONOGIRI Waryanti Waryanti; Istiatin Istiatin; Eny Kustiyah
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.13.1.122-131

Abstract

This study aims to determine the effect of transformational leadership, motivation, and competence on the performance of Ngabeyan Village device. Population in this research all apparatus which amounts to 40 and at the same time is sample. Data collection by spreading questionnaires to the respondents of 40 people . Hypothesis testing using multiple linear regression analysis. The questionnaire items tested have been declared valid and reliable. The results showed that transformational leadership, motivation, and competence variables simultaneously and significantly influence the performance of the apparatus. The transformational leadership variable was influential but not significant to the performance of the apparatus. Motivation variable has positive and significant effect on apparatus performance. The competence variable has a positive and significant effect on theperformance of the apparatus.
Analisis Volatilitas Return Rupiah Terhadap US Dollar dengan Menggunakan GARCH, GJR dan EGARCH Murharsito .
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 paper attempts to analyze return of Rupiah’s exchange rate to US Dollar. Data is taken from Rupiah/US Dollar exchange rate return form period 2003 to 2013. Analyses are conducted in two ways, first analyzing events that could caused volatility shocks in the observation period. Second, analyzing quantitatively with some models which fit to calculate volatility, they are GARCH, GJR and EGARCH. The result of GARCH analysis concludes that return of Rupiah/US Dollar exchange rate is affected by current exchange rates. Further, those returns also depend on the last period returns. On the other hand, shocks in the volatility of Rupiah/US Dollar persistently occurred. Then, from the analysis uses GJR and EGARCH concluded that positive shocks have greater effect to the conditional return of Rupiah to US Dollar than negative shocks in the future. The strengthen of US Dollar or the weaken of Rupiah will cause greater volatility in the future than the weaken of Rupiah or the strengthen of Dollar in the equivalent level.
AKUNTANSI UNTUK KOPERASI SIMPAN PINJAM ATAU UNIT SIMPAN PINJAM Nurul Latifah P.
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

Loan Save Cooperation or Loan Save unit which in the Cooperation is a Cooperation economical to moved in the credit distributor and fund association have asett identity if to compared with other effort of cooperations, well that as BKK, BPR although other finance institute.Cooperation have a specifik characteristic that as ownership by member, The effort of capital from the association of member, Every year had to arranged a member meeting every year ( MEY ) and etc. Nevertheless in the do activity must profesional such as the other cooperations. To get supportprofesionalities that as needs support from some condusive element. Relationship the finance working in the loan save cooperation or loan save unit so “ perform and application the exact accounting “ can do, though have to do because to full information of finance the relationship with some side,well as extern although intern. The Document, journal, capital saurce, the risk loan wisdom, in the cooperation with exclusive character although the principle based on Indonesian Accounting, Standard Compass of Finance Accounting and Standard Specially of Cooperation.Account System Application begins from proof registration transaction process, make a journal, soach is posting transaction to Ledger and subsidiary ledger, make work sheet and Statement of financial report .