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<![CDATA[MEMANFAATKAN TINGGINYA BEBAN TETAP UNTUK MEMPEROLEH KEUNTUNGAN YANG OPTIMAL ]]>
<![CDATA[Lies Indriyatni]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.4.1.%p
<![CDATA[Some companies, like PT. Telkom, PT. Garuda or some tourist object management companies, obviously need a big infestation for allocating satellite, distribution network, aero planes and some uninstalled utilities. When everything has installed or available, it leaves to the companies to think how to sell the pulses or the tickets as many as possible.It’s concerned that many companies which budget structures contain high fixed costs will face many risks ahead. Companies will be very sensitive to the changes, both in sales volume and the variable costs. These things have been undeniable anymore so that it becomes not relevant to be used as basic accounting in decision making. Instead of being worried by the risks, it’s better to make advantages from the risks itself. It can be done by improving the sales by some other ways; likes setting the more challenging price or fare; become more aggressive in promotion or wider the distribution.The more important thing is not just look on short term profits but also the more important is the long term profits.]]>
<![CDATA[PENINGKATAN KINERJA UKM DENGAN MENGIMPLEMENTASIKAN INFORMASI AKUNTANSI MANAJEMEN YANG DIDUKUNG OLEH INFORMASI ANTAR UNIT ]]>
<![CDATA[Siti Alliyah]]>;
<![CDATA[Riskin Hidayat]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 2: Desember 2014 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.9.2.%p
<![CDATA[This research aims to test the effect of the use of management accounting system (MAS) to the Small and Medium Enterprises (SMEs) management performance moderating with interdepence unit. This research use survey method with sampel is Small and Medium Enterprises (SMEs) in Kabupaten Rembang, with cluster sampling obtained sample 186 SMEs. Analysis of the data using linear regression moderating. Result of research refer that management accounting system (MAS) have an influence on positive to SMEs management performance. This suggest that SAM an influence to performance management (SMEs) stronger when moderated by interdependence.]]>
<![CDATA[PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN SARANA PRASARANA TERHADAP KINERJA GURU SMP NEGERI KOTA SEMARANG ]]>
<![CDATA[Eko Djatmiko]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 1, No 2: Desember 2006 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.1.2.%p
<![CDATA[The less maximum performance of teachers of State Junior High Schools in Semarang Municipality is not only because of their ranks, but is also effected by little understanding of the principals on the conditions of teachers nd administrative staffs. Clean, beautiful, and comfortable classrooms and other educational facilities also influence the teachers' performance.This study deals with the effect of the principal's leadership and facilities on the teachers' performance of State Junior High Schools Semarang Municipality. The problems are formulated as follows: (1) to what extent is the effect of the principal's leadership on the teachers' performance of State Junior High Schools of Semarang Municipality, (2) to what extent is the effect of facilitieson the teachers' performance of State Junior High Schools of Semarang Municipality, (3) to what extent is the effect of both the principal's leadership and facilities on the teachers' performance of State Junior High Schools of Semarang Municipality.Two models of regression analysis, simple regression and multiple regression are used in this study. The simple regression analysis is used to analyze the effect of the principal's leadership as the independent variable on the teachers' performance as the dependent variable, and the effect of the facilities as the independent variable on the teachers' performance as the dependent variable.The Multiple regression analysis is used to analyze the effect of both the principal's leadership and facilities on the teachers' performance. The sample consists of 35 schools selected by the use of a proportional stratified random sampling technique and the data are collected by the use of questionnaires.The results of the descriptive analysis show that the principal's leadership of State Junior High Schools of Semarang Municipality is categorized as good. The facilities and the teachers' performance of State Junior High Schools of Semarang Municipality are also classified as good.The findings of the study show that the principal's leadership and the facilities partially significantly the teachers' performance of State Junior High Schools of Semarang Municipality, indicated by the result of the ttest. In addition, the principal's leadership and facilities simultaneously affect significantly the teachers' performance, indicated by the result of the Ftest.]]>
<![CDATA[PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENGAJAR AKUNTANSI (Komparatif Studi Pada Fakultas Ekonomi dan Bisnis, Universitas Indonesia) ]]>
<![CDATA[Arvian Triantoro]]>;
<![CDATA[Muhammad Rizal Muhsin]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 2: Desember 2011 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.6.2.%p
<![CDATA[The research aims to determine student’s perception of students of Accounting Education courses and students of Accounting courses towards the ethics of accounting educators in Faculty of Economics and Business Education, Indonesia University of Education. The analysis is based on the answers obtained through questionnaire of the respondent.Population of the research is all student of Accounting Education courses and student of Accounting courses in Faculty of Economics and Business Education, Indonesia University of Education. The research use purposive sampling method. Sample taken are the student of Accounting Education courses and student of Accounting courses from class of 2007. Both were taken from 40 students.The implementation of reference for the indicator of variable in the ethics of accounting educators is an instrument that is developed by Meilisa and Ludigdo (2010). To test the reliability of the data, Pearson correlation product moment is used while to test the normality of the data, Kolmogorov-Smirnov test is used. Data of Independent Sample T-Test is taken to test the variance of homogeneity and to examine the hypothesis. All data is calculated with the assistance of SPSS 16 software.The result of the study indicates that there is no difference of perception among students of Accounting Education courses and students of Accounting courses toward the ethic of accounting educators. This research also shows that students of Accounting Education course and students of Accounting course have a good perception towards the ethics of accounting educators, which means that accounting educators in Faculty of Economy and Business Education have applied a good ethics in performing their job.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL TERHADAP KEPEMIMPINAN DAN ORGANISASI ]]>
<![CDATA[Lies Indriyatni]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 2: Desember 2009 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.4.2.%p
<![CDATA[Emotional Intelligence reflects on how a knowledge will be applied and developed in a person’s life. A great leader is someone, who has a good Emotional intelligence and understand very well on how them personality will influences people in his organization.Emotional Intelligence has a great influens on someone’s leadership since an effective leadership is a leadership that has 4 emotional intelligence element’s. Those elements are :Self – awareness; Self – Management; Social – awareness; Relationship management Besides that, emotional intelligence also play role on the organization, because the organization where each members has a good emotional intelligence, will be able to work well and has a high productivity.]]>
<![CDATA[PENGARUH FAKTOR TEKNOLOGI, KUALITAS PRODUK DAN FOKUS PADA PELANGGAN TERHADAP KEPUASAN PELANGGAN (STUDI PADA RESTORAN SAUNG DAPOER KAMPOENG) ]]>
<![CDATA[Arther Evert Samuel]]>;
<![CDATA[Kholid Farid]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 12, No 2: Desember 2017 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.12.2.131-146
<![CDATA[The purpose of this research was determined to know the influence of factor of technology, product quality, and focus on customer toward customer satisfaction at Saung Dapoer Kampoeng Restaurant. The population of this research was all people who came and made a purchase in Saung Dapoer Kampoeng Restaurant and to set the sample of research used non-probability sampling method by combining convenience and purposive sampling techniques on as many as 85 respondents. The results of data quality test showed that the instruments of this research are valid and reliable and fulfill the requirements of classical assumption analysis. The results of multiple linear regression analysis showed that the predictor of focus on customer had the most dominant effect on customer satisfaction, afterwards product quality predictor, and the last one was predictor of factors of technology contributed the smallest influence toward customer satisfaction.]]>
<![CDATA[ANALISA PENGARUH MOTIVASI KERJA, KOMITMEN, DAN KEMAMPUAN KERJA TERHADAP KINERJA GURU SMK PELITA NUSANTARA 1 SEMARANG ]]>
<![CDATA[Susanti Wahyuningsih]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 1: Juni 2015 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.10.1.%p
<![CDATA[Declining student achievement happens in SMK Pelita Nusantara 1 Semarang estimated as maximal performance of teachers in guiding students. The ability of teachers views of education and training is still less than the maximum because of the lack of opportunity to follow pendididikan and training. Census method used in this study. The fourth hypothesis proposed in this study are all accepted. Results of research by multiple linear regression analysis showed that the most dominant variable is the motivation to work with the highest regression coefficient, amounting to 0.433 followed by a variable commitment, amounting to 0.281; and variable working capability of 0,260. The coefficient of determination (R2) of 0.577, or (57.7%), describes the work motivation, commitment and ability to work simultaneously affect the performance of teachers. While the rest (100% - 57.7% = 42.3%) is explained by other variables outside of the variables studied.]]>
<![CDATA[PENGARUH KEDISIPLINAN DAN KETANGGAPAN TERHADAP KEPUASAN PELANGGAN DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Agus Budi Purwanto]]>;
<![CDATA[Susanti Wahyuningsih]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 8, No 2: Desember 2013 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.8.2.%p
<![CDATA[The background of this research is the declining number of hotels in semarang district. This indicates that the hotel can not satisfy customers. In general, this study aimed to determine the effect of directly or indirectly discipline and responsiveness to customer satisfaction where the quality of service as a mediating variable. So that it can be seen that the most powerful mediating pathways to influence customer satisfaction. Specifically, this research aims to increase the number of visitors hotels in semarang district. Research data collection techniques by spread many questionnaires to the hotel customers in semarang district are arranged systematically with multiple choice answers which easy to understand. Distribution of the questionnaires by means of a direct encounter conducted in the period April-July, 2013, with a sample of some 250 people. Then the data were collected through the questionnaires to be tested the data analyst; validity and reliability, followed by pathway analysis (path analysis), test the strength of the model using SEM (Structural Equation Modeling). The result of the research proves that there is positive direct influence between discipline and responsiveness to customer satisfaction. The results also shows that the quality of service is a positive intervening between discipline and responsiveness towards customer satisfaction.]]>
<![CDATA[Pengaruh Motivasi dan Kemampuan Terhadap Kinerja ]]>
<![CDATA[Luhgiatno Luhgiatno]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 1, No 1: Juni 2006 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.1.1.%p
<![CDATA[This research study it’s about motivation and capability to work activity at PT. Gelora Fajar Farma. Research problem will be discuss is: 1) How for worker motivation to the work activity. 2)How for worker capability influence to the work activity. 3) How for worker motivation influence and capability to the work activity.The research used 2 models simple regression and 1 model doubled analysis. First model motivation variable as independent variable and work activity variable as dependent variable. Second model capability variable as independent variable and work activity variable as dependent variable.Third model motivation variable and capability as independent variable and work activity variable as dependent variable. Total sample is taking 75 respondent used random sampling by questioner.This researched result is to show that the motivation and capability influential significant according to partial is the work activity which is approved it by ttest.While motivation variable and ability was influence significant according to simultan is the work activity which is approved it by f-test.]]>
<![CDATA[PERAN NET INTEREST MARGIN (NIM) DALAM MEMPERKUAT PENGARUH LOAN TO DEPOSIT RATIO (LDR) TERHADAP PERUBAHAN LABA PADA BANK DEVISA DI INDONESIA ]]>
<![CDATA[Astohar .]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 1: Juni 2012 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.7.1.%p
<![CDATA[Changes in banking profits in the referene to find business prospects in the future. Loan to deposit ratio is a variable that is unique in affecting change in earnings. The uniqueness of the results of different studies show, that there was a significant positive effect or which have significant negative effects. Net interest margin included in the study to reinforce the influence loan to deposit ratio to changes in earnings. The study was conducted on a Devisa bank registered in Indonesian Bank 2006-2009 period by taking a sample of 26 foreign banks. Data collection methods used are literature and documentation. Analysis of data using techniques of data normality test, the deviation of classical assumptions, test moderation regression analysis, and hypothesis testing using the SPSS. The results showed that the Loan to Deposit Ratio did not prove a negative and significant impact on profit of changes in foreign exchange bank in Indonesia. Net interest variables can not strengthen the influence of a variable loan to deposit ratio to changes in earnings on bank foreign exchange bank in Indonesia.]]>
