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 KUALITAS PRODUK, PERSEPSI HARGA, DAN NORMA SUBJEKTIF TERHADAP MINAT MEMILIH PERGURUAN TINGGI STIE TAMANSISWA BANJARNEGARA DENGAN SIKAP SEBAGAI VARIABEL INTERVENING Ratna Suryani; Ghonimah Zamroatun Ainiyah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.221-241

Abstract

This study aimed to determine how much intention in choosing STIE Tamansiswa Banjarnegara Higher Education influenced by kualitas produk, price perceptions, and subjective norms through attitude as an intervening variable. Triggered by the phenomenon of the number of new student registrants at STIE Tamansiswa Banjarnegara which have never reached ten percent of the total number of all SMA/SMK/MA alumni in Banjarnegara each year. Refers to the model of Theory Reasoned-Action developed by Fishbein-Ajzen, behavioral intentions are a function of attitude toward behavior and the subjective norm. This type of research isquantitative research using primary data derived from questionnaire instruments and given to one hundred respondents. The sampling technique in this study was purposivesampling by determining certain criteria on the sample to be studied. Based on the results obtained, it shows that product quality and price perception can influence the intention in choosing college with attitude as an intervening variable. While attitudes have a positive influence on interest in choosing college. But this is different with subjective norms which have a negative influence on the intention in choosing college.From these results it can be concluded that the proposed reasoned-actioned theory is proven that the intention in choosing college is influenced by the attitudes andsubjective norms of each individu.
PENGARUH PENURUNAN TARIF PPH, PELAYANAN PAJAK, SERTA SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Agus Widodo; Hetty Muniroh
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.58-78

Abstract

The research that has been conducted aims to determine the effect of lowering income tax rates, tax services, and tax penalties on the compliance of UMKM taxpayers in Rembang Regency. This research was conducted on UMKM respondents in the Rembang Regency with a sample of 104 respondents. The sampling technique uses purposive sampling technique, namely the sample taken meets predetermined criteria. Respondents' data were collected using questionnaires with a Likert scale of 1-5 categories. The quantitative data analysis method used is the classical assumption test, multiple linear analysis, hypothesis testing using the t test and the coefficient of determination (R2). The results of this study indicate that the reduction in income tax rates, tax services, and tax sanctions have a significant effect on the compliance of MSME taxpayers in Rembang Regency. The practical implications of the results of this study can become a reference for further research and as a basis for policy making from interested parties
PENERAPAN EVENT (DIENG CULTURE FESTIVAL) TERHADAP MINAT KUNJUNG WISATAWAN KE DING BANJARNEGARA Setijadi . .; Yubiharto . .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.145-162

Abstract

This study entitled "The Influence of the Event (Dieng Culture Festival) on the Interest of Visiting Tourists to Dieng Banjarnegara". The purpose of this study was to determine whether the event (Dieng Culture Festival) has an effect on the Interest of Visiting Tourists either individually or both variables together. This research is a quantitative research with a survey method. The population in this study is the tourist end of the DCF Banjarnegara event. The sampling technique used simple random sampling with a sample size of 100 people. The data collection technique used a questionnaire, the tools used as data analysis and hypothesis testing were validity test, reliability test, classical assumption test, multiple linear regression, F test and T test. The results of this study indicate that service quality and trust have an effect on customer loyalty. The contribution value of the variables proposed in this study is only able to explain the purchasing decision variable by 50%. The partial test results of the Variance Value DCF have a positive significant effect on the interest of tourists who visit again. Such tourists rated positive and felt pleasantly about their visit to Banjarnegara District. As it is, tourists have the tendency to make a return visit and manage the DCF (Dieng Culture Festival) as part of their holiday prescription. In increasing the competitiveness of the DCF Banjarnegara event, namely with the growth of the creative economy sector that has the potential to be developed, namely crafts, culinary, performing arts, architecture, music and photography, collective agreement between communities, business players, government and academics on management procedures or regulations and development concepts area is very necessary ,. Increasing public awareness of the importance of cultural preservation, increasing knowledge of good and integrated potential destination management, increasing supervision in the creative economy production process so as to create quality products, able to compete, creating an environment in a comfortable, safe and harmonious destination for DCF visitors.
GOOD CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORTING Yenny Purbandari; Ratna Suryani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.242-254

Abstract

This study aims to examine the effect of the board of directors and audit committee on sustainability reporting. This research was conducted using a quantitative approach. The population of this research is companies that issue sustainability reporting which are listed on the Indonesia Stock Exchange during 2014-2017. The sample of this research is 80 taken by purposive sample method. Based on the results of multiple regression analysis for the board of directors and audit committee, it was obtained an adjusted R2 value of 20.5%. Based on the research results, it can be concluded that, first, the board of directors has no effect on sustainability reporting. The two audit committees have an effect on sustainability reporting.
PENINGKATAN DAYA SAING INDUSTRI KREATIF BERBASIS TEKNOLOGI INFORMASI DAN GOOD CORPORATE GOVERNANCE Herry Laksito
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.79-97

Abstract

The purpose of this study is to examine the enhancement of the competitiveness of creative industries based on information technology and good corporate governance in Central Java. In this research, it is expected to find the right selection of information technology and the application of good corporate governance in an effort to improve the competitiveness of the creative industries in the handicraft sub-sector in Central Java. The sampling technique using purposive sampling method and get 112 respondents as samples that meet all the criteria. The analytical tool used to test the hypotheses in this study uses the Structural Equation Model. The results of this study indicate that it is necessary to utilize the development of information technology and the application of good corporate governance in an effort to increase the company's market competitiveness which will impact on improving company performance. In addition, transparency and accountability are also needed to build stakeholder's trust
MODEL PENERAPAN MANAJEMEN RISIKO UMKM PADA ERA PANDEMI COVID 19 STUDI KASUS USAHA BATIK TULIS LASEM DI KABUPATEN REMBANG JAWA TENGAH Damayanti .; Rikah .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.424 - 435

Abstract

The Covid-19 pandemic has greatly affected the economy and business in Indonesia, including the Lasem Batik Tulis MSMEs as a leading sector in Rembang Regency that requires good risk management. The design of the risk management model is needed by MSMEs Batik Tulis Lasem at this time. This research uses exploratory case studies with qualitative methods and Group Discussion Forums as the methods used to identify risks. This qualitative research used snow ball sampling technique and obtained five respondents. The results of the study show that business risks have been identified and the risk indicators grouping in business uncertainty in the Lasem batik batik MSMEs based on business areas and uncertainties which include customers, supply, infrastructure, finance and the environment. This must be considered in the application of risk management in the lasem batik business in Rembang Regency. Based on the risk assessment based on ISO 31000: 2009, the researcher designed a risk management model in the Lasem batik MSMEs. It is hoped that this risk management model can be used by entrepreneurs of Batik Tulis Lasem in dealing with business and competition problems during the pandemic and post-covid-19 pandemic.
ANALISIS EMOTIONAL INTELLIGENCE, EFIKASI DIRI DAN PERUBAHAN ORGANISASI TERHADAP KINERJA MELALUI MOTIVASI PADA PT ANGKASA PURA I (PERSERO) Dewi Andriani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.279 - 301

Abstract

PT Angkasa Pura I must carry out restructuring (rearrangement) and reform in the hope of sustainable change. Proper management of employees will create high employee performance which in turn will encourage increased performance. However, PT Angkasa Pura I is facing problems in decreasing the quality and quantity of work results from the specified work standards. Many factors affect employee performance including emotional intelligence, self-efficacy and organizational change. The population in this study were all employees of the Non-Crew Operations Unit of PT Angkasa Pura I, with a total sample of 80 people. The analytical technique used is PLS analysis.Based on the results of the analysis and hypothesis testing that have been carried out and the objectives to be achieved from the research, the following conclusions can be obtained: The results of the analysis obtained that Emotional Intelligence has no contribution to motivation. Self efficacy has no contribution to motivation. Organizational change has a contribution to motivation. Emotional Intelligence has no contribution to performance. The results of the analysis obtained that self-efficacy does not have a contribution to performance. Organizational change has a contribution to performance. The results of the analysis obtained that motivation has a contribution to performance, and the variable Organizational Change provides the largest indirect effect on performance through motivation. This shows that organizational change will increase when through motivation.
RASIO KEUANGAN DAN UKURAN PERUSAHAAN DALAM MEMPREDIKSI KEBIJAKAN DIVIDEN Sri Sudarsi; Ika Rosyada Fitriati; Andi Kartika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.356 - 371

Abstract

This research aims to provide the empirical evidence of financial ratios and the company size in predicting the dividend policy. The research object was carried out on banking companies that listed on the Indonesian stock exchange for the 2014-2018 period. The sample selection was carried out using the proposive sampling method, in which the sample selection used certain criteria, and obtained a sample of 210 companies. Data analysis techniques using the multiple linear regression. The results of this research prove that the profitability ratio has a positive and significant effect on the dividend policy, the company size has a positive and significant effect on the dividend policy, while liquidity has no effect on the dividend policy.
"THE EFFECT OF MONEY ETHICS, TAX MORALE, TAX FAIRNESS AND RELIGIOSITY ON TAX EVASION" Muliani .; Luhgiatno .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.436 - 454

Abstract

Tax evasion is a deliberate and illegal action that reports the amount of tax obligations that is incomplete and inaccurate. Tax evasion occurs when a person or organization intentionally does not comply with their responsibilities. several reasons that led to tax evasion are taxpayers' perception of high tax rates, lack of fairness in the taxation system, lack of honesty, tax revenue used for general state expenditure and others. The gap gap shows that tax evasion practices in Indonesia are increasing from year to year. Based on the Global Financial Integrity (GFI) report from 2004 - 2013, Indonesia ranks ninth as one of the countries that source illicit funds with an average of US $ 18,071 million. The research objective is to examine and analyze the effect of money ethics, tax morale, tax fairness and religiosity on tax evasion.The research method uses causality, the data used are primary data. Data collection procedures are carried out by distributing questionnaires distributed to respondents. The population used in this study were all SMEs in the city of Semarang in 2020 with a total of 1,096 UKM, the sampling technique used purposive sampling and non-probability methods using the Slovin formula to obtain 92 UKM. Data analysis techniques using descriptive statistical analysis, the validity and reliability of the data, the classic assumption test, multiple linear regression analysis and hypothesis testing with the help of SPSS 24.The results of the study include, there is a positive influence of money ethicsĀ  and tax fainess on tax evasion , there is a negative effect of tax on tax avoidance, and there is no effect of religiosity on tax evasion. The results of the determination coefficient of the research model amounted to 88.5%. The next research suggestion is to add the independent variable and possibly the intervention and moderation variables in the tax evasion research.
ANALISIS PERBEDAAN REAKSI PASAR SAHAM SEBELUM DAN SESUDAH PENGUMUMAN DAFTAR EFEK SYARIAH DI BURSA EFEK INDONESIA Bintang Gemilang; Hasan Mukhibad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.302 - 312

Abstract

The purpose of this study is to analyze differences in stock market reactions before and after the announcement of the 2019 Sharia Securities List (DES) by the Financial Services Authority (OJK). Market reactions are indicated by differences in share prices which have an impact on the differences in stock returns from before. This is in accordance with the signal theory where there is good news that will be responded to by investors with increasing investor interest in buying these shares, so that the stock return will also increase. The population of this study is all stocks on the Indonesia Stock Exchange in 2019. The sampling method used in this study is the purposive sampling method and produces 78 units of analysis. The data analysis method used was the paired t-test and used the SPSS 25 analysis tool.The results showed that the announcement of the issuance of changes in share status resulted from screening by the Financial Services Authority (OJK) on the Sharia Securities List (DES), there was no difference in stock returns. both in stocks that were previously conventional to become sharia and stocks that were originally sharia to become conventional. In addition, Islamic stocks have a greater difference in return when compared to conventional stocks.