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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
TEORI AGENSI DAN TEORI STEWARSHIP DALAM PERSPEKTIF AKUNTANSI Eko Raharjo
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 2, No 1: Juni 2007
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.2.1.%p

Abstract

The agency theory tries to compose formal link between principal and agent or any intended parties within budget composition process. This theory imposes on achievement measurement design and reward provided for manager to act positively and or profitable for company in a whole.The theorem of agency theory never implements all situations. Such alternative models of behaviour and managerial motivation is stewardship theory, which gained from psychologically and sociologically traditions. This research increased the meaning of stewardship theory through description of terminology and theoretically contribution.Also adding within the previous stewardship theory through tested such model that relies on manager chosen – the better principal than such determination view. Based on the existed model, manager chose to act as steward or agent. Their choosing was various in line with their psychology motivation and perception about existed situation. Principal also chose to create some agency orstewardship linkage, depend on the perception about its situation and manager. If whether manager or principal feels that the other parties will act in defend position, then the best benefit will be act as agency, and organization will receive optimally return upon its investment. But if both parties chose to develop stewardship linkage, then the organization will realize maximum rewards.
PENINGKATAN BRAND LOYALTY MELALUI BRAND IMAGE, BRAND LOVE, DAN CUSTOMER SATISFACTION Putri Yana Sari; Ken Sudarti
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

The development of business technology that continues to grow in recent years more and more tight, because this business is the demands of the public about the importance of communication. Communication is a human need is very important and needed in the life of society to find and get information from or to other people. The need to get information on the rise as the development of the times. One of commmunication is needed to communicate wherever they are is handphone.The purpose of this study was to analisys the influence of brand image on brand love, the influence of brand image on customer satisfaction. The influence of brand image on brand loyalty. The influence of brand love on brand loyalty and the influence customer satisfaction on brand loyalty. This study uses UNISSULA student populations that uses Nokia mobile phones, while samples in this study were 100 respondent. The sampling technique with purposive sampling and data analisys methode uses is path analisys.The result of this research is : Brand image positive and significant impact on brand love, this means that if the brand image incrases, the love of the brand will also increases. Brand image positive and significant impact on customer satisfaction, this means that if the brand image incrases, customer satisfaction will also increases. Brand image positive significant impact on brand loyalty, this means if the brand image increases, brand loyalty also increases. Brand love positive significant impact on brand loyaly, this means that if the brand love increases, brand loyalty also increases. And customer satisfaction positive significant impact on brand loyalty, this means that customer satisfaction increases, brand loyalty also increases.
KESUKSESAN SISTEM TEKNOLOGI INFORMASI PADA E-COMMERCE Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 3, No 2: Desember 2008
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.3.2.%p

Abstract

E-commerce is using computer for facilitate all of operational enterprise. A lot of operational enterprise have attribute to internal finance, human resources, information service, and marketing. Others operation included company relation with all of eight circle element. What is the most hoped from information technology system application in e-commerce? If this question inquired to organizations who application information technology system, they will answer the most important is that information technology system success in their implementation. What is the success of information technology system? How can make the success of information technology system?Many research have done to identification factors that evoke the success of information technology system. DeLone and McLean‘s research can be reference to make information technology system success  in organization, that is: system quality, information quality, use, user satisfaction, individual impact, and organizational impact.
Pengaruh Profitabilitas dan Likuiditas terhadap Penerimaan Opini Audit Going Concern Maya Indriastuti
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

Going concern audit opinion received by a company indicates the conditions and events which raise doubt auditor will be survival of the company. This study aims to obtain empirical evidence about the extent of influence the profitability and liquidity of the going-concern audit opinion. The sample in this research as many as 54 companies listed in Indonesia Stock Exchange in 2013-2014. The data will be analyzed by using logistic regression analysis. The results showed that the profitability and liquidity have a significant negative effect on the going concern audit opinion
ANALISIS KESEHATAN BANK PERKREDITAN RAKYAT STUDI KASUS PADA PERUSAHAAN DAERAH BPR BKK KECAMATAN SEDAN KABUPATEN REMBANG DARI TAHUN 2000 SAMPAI DENGAN 2005 Mokhamat Ansori
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

By mean of this study, the writer would like to investigate the level of financial health of a Bank Prekreditan Rakyat in Rembang where the writer used to be a staff in the Bank mentioned. The Financial Health Report is an important mean in obtaining the information related to the achievements of the bank in a certain period. The information would be beneficial for the parties as the owner and the customers. Further decisions taking, will also based on this financial helathreport.With the reason of the increased competition among banks and other financial organizations, the PD. BPR BKK Sedan should improve its market by mean of directed and offensive services improvements. The analysis will be incredibly needed before the bank release a credit to customers. The financial health condition of PD. BPR BKK Sedan, might be seen from four aspects of ratio;Return on Assets (ROA), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and the Non Performing Loan (NPL). For the writer's objectives, the writer would like to analyze those four aspects of ratio from the year of 2000 to 2005.
PENGARUH TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL MELALUI MEDIASI SISTEM INFORMASI AKUNTANSI PADA CV. ANEKA ILMU SEMARANG Mohklas .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 2: Desember 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.2.%p

Abstract

This research is aimed to know the influences of information technology, organizational culture and accountancy information system (AIS) toward the managerial working of branch office of CV. Aneka Ilmu Semarang. It also has an objective to identify which one is more give influence among information technology, organizational culture or accountancy information system toward the managerial working of branch office of CV. Aneka Ilmu Semarang.This research consists of four variables. In the first step, variable of information technology and organizational culture become free variable, while variable of accountancy information system become the bounded variable. Next, in the second step, the variable of information technology and organizational culture becomes free variable, SIA becomes mediation variable, while managerial working variable becomes bounded variable. The samples of the research are managers of the branch offices of CV. Aneka Ilmu Semarang (34 managers). The data compiled by questionaire wiil be validity and reliability tested and continued with path analysis.The result shows that information technology has positive influence toward accountancy information system (AIS) with the rate of significance 0,006 direct influence is 0,386. While organizational culture has positive influence toward accountancy information system (AIS) with the rate of significance 0,001 direct influence is 0,494. Information technology has positive influence toward managerial working with rate of significance 0,009, direct influence is 0,319. Organizational culture has positive influence with the rate of significance 0,005 direct influence 0,371 while accountancy information system (AIS) has positive influence toward managerial working with the rate of significance 0,353. Information technology has direct influence toward managerial working and indirect influence through characteristic of accountancy information system (AIS) 0,136, organizational culture has direct influence toward managerial working and indirect influence through characteristic of accountancy information system (AIS) 0,174.
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Panca Wahyuningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 2: Desember 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.2.%p

Abstract

The objective of this research is to investigate the impact of institutional ownership structure and corporate governance to earning management. The measure of institutional ownership was defined on percent of owner stocks by investor and corporate governance is measured in four variables ( independen comisaries proporsional, size of comisaries, audit commite and size of corporate). The analize methode is linear regresion. Tis reasearch used empirical data in Indonesia stock exchange with 20 company of bank periode 2004 – 2006 .The result of this research indicate all variables: institusional ownership, independent commisaries bord , size of commisaries, audit commitee and size of corporate are not significant to earning management.
PENGARUH AUDITOR SWITCHING, REPUTASI KAP DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN Elza Devi Laksmiati; Suci Atiningsih
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.13.1.45-61

Abstract

This study aims to exaamine the effect of auditor switching, reputation of KAP and financial distress towards going concern audit opinion. The sample of this research is obtainable by using the purposive sampling method by focusing on manufactures companies that has been listed on the Indonesia Stock Exchange period 2012-2016. The method used in the research is non probability sampling with purposive sampling technique. Samples were obtained as many as 55 companies by number of observations is 275 samples. The analysis finds result is that the variable auditor switching and financial distress has a significant positive impact on the going concern audit opinion, and reputation of KAP has a significant negative impact on the going concern audit opinion.
PENGARUH LESUNYA INDUSTRI MEBEL TERHADAP KELUARGA PENGUSAHA MEBEL WANITA DI JEPARA Fitri Ella Fauziah; Bening Kristyassari; Sri Mulyani
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

Furniture crisis make almost all furniture entrepreneurs in Jepara have the influences. Woods prices and others material’s have increasing, but in the other side it is not supported by the increasing sales prices because the customers didn’t want to increase the price so it will reduce their income. Crisis became a burden to women entrepreneur. Women entrepreneurs have a double role, in their occupation and in their household. In this paper we try to examine the influence of furniture to the family of women entrepreneur. That is education, health, food pattern, and relationship between family member, family consumption degree and others.This paper is using the qualitative methods. Population includes all women entrepreneur in Jepara regency. We took the sample by using snowball sampling. Based on survey we found 20 respondents, that include craftsman, sawmill, broker on local (domestic) or export.This paper result that women entrepreneur may survive on furniture crisis depends on size of their company, their personal skills and product sales destiny. For example: export to Europe has reduced, but in the other side export to Malaysia were increased. The other result that during furniture crisis, the women entrepreneurs still gave priority to education of their children’s, although how hard is. The other factors as health, food pattern, and family consumption degree a little bit reduced. For the recreation their still did that but with specific limits. The relationship between family members became not to harmonic.
ANALISIS PENGARUH STRATEGI PENGEMBANGAN PRODUK KECAP BANGO RASA MANIS PEDAS GURIH TERHADAP LOYALITAS KONSUMEN PADA KECAP BANGO PRODUKSI PT. UNILEVER INDONESIA DI KOTA SEMARANG Th. Susetyarsi
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 study aims at finding (1) the extent of partial influence of developmental stategy of Bango soy sauce product with sweet, spicy, savory flavors in the form of product quality, flavor, and packing towards consumer loyalty at PT. Unilever Indonesia Semarang City, and (2) the extent of simultaneous influence of developmental stategy of Bango soy sauce product with sweet, spicy, savory flavors in the form of product quality, flavor, and packing towards consumer loyalty at PT. Unilever Indonesia Semarang City.The population of the study were the customers who used Bango soy sauce product with sweet, spicy, savory flavors produced by PT. Unilever Indonesia Semarang City, the number of which was not exactly determined. The data were collected from 100 respondents by using questionnaire. The hypothesis testing and the conclusion were done by using multiple regression analysis, determination coefficience (R2), partial testing with T-test, and simultaneous testing with F-test.Multiple regression analysis shows that the independent variables have positive influence on the dependent variables. The R2 value is 0.86 meaning that the independent variables have 86% positive influence on the dependent variables and 14% are influenced by the other variables outside the model.Both partial and simultaneous testings support H1 and H2 hypotheses, that is, the product development consisting of product quality (X1), product flavor (X2), and product packing (X3) has significantly partial and simultaneous influence on customer loyalty to the products of PT. Unilever Indonesia Semarang City. The analysis also shows that variable of product flavor (X2) has the highest influence on the customer loyalty.