cover
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 Sistem Pengendalian Intern Terhadap Kualitas Akuntabilitas Keuangan Aristanti Widyaningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 2: Desember 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.2.%p

Abstract

This study aims to measure the effect of the implementation of the internal control system (which consists of the control environment, risk assessment, control activities, information and communication, and monitoring) partially and simultaneously to the quality of the financial accountability of schools. This research is exploratory. Population sampling of this research is all elementary schools in the city of Bandung. The sampling technique used is the Convenience Sampling. A large sample of questionnaires collected and can be processed in this study amounted to 168. The data collected in this study are primary data. Data analysis techniques used in this study is Path Analysis Techniques (Path Analysis). Simultaneous testing results show that the system of internal control schools (which consists of the control environment, risk assessment, control activities, information and communication, and monitoring) significantly affects financial accountability. Partial test results showed that only the control environment, control activities and monitoring significant effect on financial accountability. While the other dimension, namely risk assessment, information and communication is not significant
PERAN EMOSI DALAM MEMEDIASI PERSEPSI KEADILAN TERHADAP KEPUASAN PASCA PEMULIHAN Ken Sudarti
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

A company will not be separated from the failure when the company deliver services. Companies that have high quality standards will not be easy though to avoid failure. This failure will result in dissatisfaction and complaint behavior, so companies have to implement service recovery. Consumers who submit complaints and feel recovery services will assess whether they are being treated fairly or not. Justice can be viewed from three dimensions, namely distributive justice, procedural justice and interactional justice. If consumers are treated fairly, then this will have an effect on positive emotions and post-recovery satisfaction. This customer emotions will affect the post-recovery satisfaction.
PENGARUH INDIKATOR MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK DI INDONESIA Ndaruningpuri Wulandari
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 early perspective corporate governance come from agency theory. In the model of agency theory, principal is ownership of the company who give their right to agent. The conflict of interest between principal and agent could be happen because existence of dissociation between ownership and management of company. The corporate governance appear to minimize that conflictand to control they behaviour. The aim of this research is to find out empirical evidence about the influence of corporate governance mechanism indicator to public company performance in Indonesia.Population of this study is company were listed in Jakarta Stock Exchange (BEJ), with amount of sampel 91 public company. There is two indicator of corporate governance mechanism in this research, first the internal corporate governance mechanism indicator was measured and proxied by the amount of board of directors, independent board of commissioner proportion, anddebt to equity. The second is external corporate governance mechanism was measured and proxied by institutional ownership. The performance of public company was measured and proxied by tobin's q. Hipotheses were tested by analysis of multiple linier regression.This study reveals that in the internal corporate governance mechanism, only debt to equity have positive significant effect to company performance. The amount of board of directors and independent board of commissioner proportion do not have positive significant effect to company performance. The institutional ownership as external corporate governance mechanism do not have positive effect significant to company performance.
ANALISIS PENGARUH PELATIHAN TERHADAP KINERJA PERSONIL PADA SATUAN DETASEMEN KHUSUS 88 ANTI TEROR POLDA PAPUA Leonard J.F. Kbarek; Gyberth Sitanala
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

Training programs is short and long-term training programs. This is a program that has been implemented by AT Papua Police Detachment 88, and can run properly. Although sometimes have experienced systematic problems in terms of funding and location of the easternmost region of Indonesia.Training of personnel is very influential on the performance of AT Papua Police Detachment 88, the data on the effect of training on performance as contained in the table are cumulative data of respondents who found the answer 73% of the samples taken were 30 personnel, who said the training is very influential.In terms of discipline, achievement, and work ethic, and training considered to be very effective to be used as benchmarks for Detachment 88 AT specifically in relation to the duties and functions of AT Detachment 88 police jurisdictions in the area of Papua.
FUNGSI DAN PERAN BISNIS RITEL DALAM SALURAN PEMASARAN Tri Joko Utomo
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

Product that be produced must be sold to consumer or end user so that producer gets a financial profit. Producer leads their product to consumer use marketing line. Marketing line usually involves the other side: producer, middlemen, and end consumer or industrial user. There are many kinds of middlemen that can be used by producer to lead their product, one of them is retailer or retail business. Retail business can be classified based on measurement, possession, operational, etc. Even though marketing line can be classified in several levels according to the amount of the middlemen.Retail business has function as middlemen in marketing line and the function ininformation, promotion, negotiation, order, expenditure, risk taker, physical possession, payment and proprietary right. Retail business’s role in marketing line for producer snatch at product, fund, advertising and promotion, consumer, and competitor.
PERAN TEKNOLOGI & WEB DALAM AKUNTANSI Totok Dewayanto
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.13.1.132-143

Abstract

Technological developments changed methods for carrying out tasks within the scope of accounting activities and transactions related to accounting was started to being carried out through electronic media. Growth and development growing rapidly in information technologies day by day have brought digital revolution in economic, social and cultural fields.This era is information era and when we acknowledge that accounting is an information system, the way and processes of transacting businesses of enterprises have changed with usage of information technologies in enterprises and this influenced accounting closely. Necessity of keeping up with changing conditions of accounting led educators and practitioners to new pursuits.Enabling inclusion of information era and technologic factors in education by benefiting from digital resources as well as theoretical information in accounting education provided in universities and generating an interactive environment to keep student wakeful and preferring educational model in which information technologies are used is necessary. In order to achieve that, students should be provided to take target-driven accounting courses and an educational order should be generated in which students can evaluate and interpret information beyond recording and make difference through information and communication technologies.One of digital applications produced on this issue is E-accounting. E-accounting is perception of enabling management of all activities more efficiently, affordably, flexibly than before through facilities of internet. All parties of the activity (employee-manager-customer-public body-business partner-supplier) are real-time users of the system and those sharing up-to-date information instantly.Accounting staffs that can apply this structure in enterprises through accounting education and establish this system in enterprises are needed. Therefore, quality of accounting education is a factor influencing success of employees of enterprises and hence enterprises directly. Re-structuring of accounting education and developing contents by considering present conditions are necessary with respect to train graduates having sufficient quality to respond needs of this era.
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG TENGAH SATU Richa Wahyu Arumi; Yulianti .
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

The Purpose of this research to examine taxpayer compliance. Model of taxpayer compliance is tested with tax collection with a letter of reprimand and forced letter. Specifically, this research examines, (1) the effect of the tax collection compliance with the letter of reprimand against corporate taxpayers, (2) the effect of the tax collection forced letter to taxpayer compliance.The variables used in this study is the collection of tax with a letter of reprimand, forced letter of tax collection and taxpayer compliance. The sample in this research is the Tax Office Primary Middle Semarang The period 2009 to 2013. Sampling method used in this study is purposive sampling method. The method of data analysis used in this study is quantitative method consisting of classical assumption test, multiple linear regression analysis, the coefficient of determination and hypothesis test that using the t test.The results of quantitative analysis using the t test is known that the variable tax collection with a letter of reprimand and a significant positive effect on tax compliance by entities 5,221> t table of values with a significant value of 0,000, the tax collection forced letter positive and significant effect of 2,380 > of value t table with a significant value of 0,021.
UPAYA PENINGKATAN JUMLAH PENERIMAAN DANA DI SMK PELITA NUSANTARA 2 SEMARANG Luhgiatno .
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

In recent of five year there is a sign declining of the total new student in SMK Pelita Nusantara 2 Semarang in other way total need of operational funds in increase. In this research, author decide the situational purpose to increase total income of funds on the school fee from Rp 969.525.000,at education years of 2005/2006 become Rp. 1.100.000.000,ad education years of 2006/2007. To reach this situational purpose, be decide seven fix function of the company, forexample transaction function, take by force of customer function, production function, personal management function, and management accounting function.To measure off the class of already from seven function of this book, author use SWOT analysis to some factors to some factors that involved in the appearance of fix functions at SMK Pelita Nusantara 2 Semarang.The product of factors analysis from unready function are customer factor at the transaction function, product factor to be sale at the take by force of customer function and production function, money factor to market planning function, government factor at research market and marketing function.The recommendations that give in this research are (1) In order to head master recommend with the establishment to talk about the basic of making of master plan that begin from adjustment of the school fees, the entrance fees and the practice fees. (2) Increase new favorite direction (automotive mechanic). (3) Marketing activities that planned and programmed. (4) Be decided computerized of database that integrated, including accounting data that the system was referred to SAK.
PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP PENJUALAN PADA PT. UNILEVER INDONESIA, Tbk. Maduretno Widowati
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

To increase sales volume, PT Unilever Indonesia focused on marketing strategy especially marketing mix strategy, including promotion and distribution. How many products have been sold depend on promotion and distribution cost allocated by corporate. This research analized the effect of promotion and distribution cost to increase sales volume’s PT Unilever Indonesia. The result proved that promotion and distribution cost have a significant effect on sales volume.
PENGARUH KEPERCAYAAN PADA ATASAN, KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS KARYAWAN Untung Widodo
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 development and fluency of a company will very depend on its workers’ jobproductivity. Basicly, productivity has a meaning as a comparison between output and input. In 2003 – 2007, the level of job productivity especially salesmen at PT Nyonya Meneer Semarang on sale target reachment which is settled by the company hasn’t done well. Although sale is also influenced by external factors, but internal factors is predicted influences the success ofsale target reachment. Therefore the problem in this research is what factors which influence the salesmen productivity level which effects the sale target in 2007 doesn’t reach are. The purpose of this study are : (1) to test the credibility influence to the leader on workers’ productivity, (2) to test the organization commitment influence on workers’ productivity, (3) to test the job satisfaction on workers’ productivity, (4) to test the credibility influence to leader, organization’s commitment and job satisfaction symultantly on workers’ productivity.This research uses primer data and seconder data, the questioner result which is spreaded out to responden counts 111 salesmen of PT Nyonya Meneer Semarang and also uses seconder data which is gotten from company’s report and literature related to the research hyphothesa is regretion analysis.The analysis result can be known that the first hyphothesis can be concluded that credibility to the leader has a significant positive influence on workers’ productivity. The second hyphothesis can be concluded that organization’s commitment has a significant positive influence on workers’ productivity. The third hiphothesis can be concluded that credibility to the leader and organization’s commitment have a significant positive influenceon workers’ productivity. The fourth hyphothesis can be concluded that there is a significant positive influence among variables : credibility to the leader, organization’s commitment and job satisfaction togetherly on job productivity.