cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Published by Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
ISSN : 19076304     EISSN : 25498991     DOI : https://doi.org/10.34152/fe
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 405 Documents
 34   35   36   37   38 
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
THE INFLUENCE OF DIGITAL MARKETING CONTENT ON THE PURCHASE DECISION (STUDY ON ERIGO PRODUCT USERS IN SEMARANG CITY) Zahrani, Salma Fadhiila; Marlien, R.A
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.151-159

Abstract

As a well-known local clothing brand, Erigo has its own online marketing method to increase product sales in order to attract a large number of consumers. This study aims to analyze the influence of Content Marketing, Influencer Marketing and Online Customer Reviews on Purchase Decisions on Erigo products. The research population is consumers who have purchased clothing products from Erigo, which were taken from 110 respondents who live in the city of Semarang and used a purposive sampling research method. The results of the study state that influencer marketing and online customer reviews have an influence on purchasing decisions, in contrast to content marketing which does not have an influence on purchasing decisions. Simultaneously content marketing, influencer marketing and online customer reviews have an influence on purchasing decisions.
FAIR VALUE AND COST APPROACHES IN ACCRETION ACCRETION OF SHEEP BIOLOGICAL ASSETS (CASE STUDY AT KENDAL OPEN PRIVATE FARM) Setyowati, Ani; Permanasari, Rusdiana; Amalia, Naini Rizka; Soekaemi, Solichoel
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.65-70

Abstract

The purpose of this study is to analyze and describe the measurement of the biological assets of sheep using the fair value and cost approach in accordance with the concept of accretion to the measurement of biological assets contained in PSAK 69. PSAK 69 which refers to IAS 41 emphasizes that biological assets are measured fairly and if the difference included in profit or loss in the financial statements. However, in the context of the application of commodity agribusiness in Indonesia, discrepancies are still found, therefore more studies are needed to discuss the application of PSAK 69 to agricultural commodities in Indonesia, especially in sheep farming. The focus of the research was carried out at the Kendal Open Prison Farm. The research method is a qualitative descriptive research by obtaining data through interviews and observation at the research location. The results are the recognition of the biological assets of sheep using the fair value approach is less relevant than the cost approach in agribusiness commodities in Indonesia during the transformation of the development of biological assets.
THE EFFECT OF IMPLEMENTING CORPORATE GOVERNANCE ON FINANCIAL REPORTING FRAUD (EMPIRICAL STUDY OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2016-2021) Purba, Nursiti Inka Kristi; Syafruddin, Muchamad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.283-297

Abstract

This study aims to explore the impact of corporate governance and its mechanisms in preventing companies from resorting to fraudulent financial reporting. The mechanism is based on eight corporate governance mechanisms, including board independence, board remuneration, managerial finance expertise, management industry expertise, board financial expertise, board industry expertise, board scope of effort and managerial ownership. For this purpose, using systematic random sampling, information from 40 companies listed on the Indonesia Stock Exchange (IDX) for six years from 2016 to 2021 was collected, and hypotheses were tested using a linear regression model. To measure fraudulent financial reporting, the Beneish-adjusted model was used to evaluate corporate governance. The mechanism used has been reviewed and calculated as a composite index of corporate governance. The findings indicate that strong corporate governance significantly reduces corporate intentions towards fraudulent financial reporting. A negative and significant relationship was observed between each of the eight corporate governance mechanisms, except for board remuneration which showed an insignificant positive relationship.
THE EFFECT OF CASH TURNOVER, RECEIVABLE TURNOVER AND TOTAL ASSET TURNOVER TO PROFITABILITY IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX DURING THE 2018-2020 PERIOD Wahyuningsih, Susanti; Widodo, Untung; Indriyatni, Lies; Yuliati, Yuliati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.202-208

Abstract

This study aims to determine the effect of Cash Turnover, Accounts Receivable Turnover and Total Asset Turnover on Profitability, either partially or simultaneously; The samples used in this study were 22 food and beverage companies listed on the IDX for the period 2018 – 2020. The data used is secondary data. While the method used is multiple linear regression method using the SPSS version 23 program, to obtain a comprehensive picture of the relationship between the independent variables and their dependent variables. The results of this study Cash Turnover has a positive and significant effect on profitability with t count > t tabal (2.662 > 1.979); Receivable turnover has no effect on profitability because t count < t table (-1.583 0.05; and Total Assets Turnover affects profitability, because t count > t table (3.600 > 1.979) with a significance of 0.000 F table (8.273 > 2.57) with a significance of 0.000.
THE CORRUPTION TRENDS WITHIN THE ASEAN COUNTRIES: A BIBLIOMETRIC ANALYSIS REVIEW Muliani, Muliani; Sayuti, Alfian; Septian, Defel
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.136-144

Abstract

This article gives a quantitative examination of corruption trends in one of the ASEAN countries. The study focused on 5 research questions. Information is collected to check the above research questions and a network map is applied. This study aims to examine the publication of documents based on the most influential articles, co-authorship of country, co-occurrenceance of all keywords, most cited sources, co-citation of cite author. Keywords are categorized into several clusters. The type of analysis used is bibliometric analysis. This study took the latest data of 823 articles from the scientific database, namely SCOPUS from 2000-2024, and network analysis using VOSviewer software. This study found that The most influential article in the study of Corruption in ASEAN Country is the article entitled "Institutional causes, macroeconomic symptoms: Volatility, crises, and growth" with a number of citations of 785 times. Indonesia is the ASEAN state that contributes the most to research related to Corruption with a total of 279 documents. The main field of study keywords that are most often used in Corruption research in ASEAN Country are Corruption. The journal source that publishes the most research on corruption is the Journal of Financial Crime with a total of 621 citations. Based on the co-citation of cite author, Shliefier is the author with the most citations. This research has certain limitations and is concluded by providing implications and suggestions for future studies. Finally, this study will provide more insight for researchers, academics, and others to find research gaps in the field of corruption.
ANALYSIS OF EMPLOYEE PERFORMANCE ON PROTOCOL AND COMMUNICATION OF THE HEAD OF THE REGIONAL SECRETARIAT OF KLATEN REGENCY Nugroho, Tri; Sudarwati, Sudarwati; Istiatin, Istiatin
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.22-30

Abstract

Research was conducted to determine the influence of leadership, motivation, competence, and work environment on employee performance. With the census method, a sample of 38 respondents was obtained and the data analysis used was a classical assumption test, multiple linear regression test, hypothesis test and determination coefficient test. The research variables consist of dependent variables, namely employee performance, independent variables, namely leadership, motivation, competence, and work environment. The population in this study was 38 respondents. Based on the results of hypothesis testing and discussions that have been carried out, it can be concluded that there is an influence of leadership, motivation, competence, and work environment on employee performance in Prokopim Klaten Regency. Based on the research and discussion conducted, the results of the Adjusted R Square (R²) value of 0.818 or 81.8% were obtained. The remaining contribution of other variables only amounted to 18.2% such as work ethic, work discipline, education and others. 
THE EFFECT OF WORK ENVIRONMENT AND ORGANISATIONAL CULTURE ON WORK PRODUCTIVITY Susilowati, Teti; Susiatin, Emy; Juhanes, Juhanes
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.246-255

Abstract

The purpose of this study was to analyse how the influence of work environment and organisational culture on employee productivity at PT Maju Bersama Gemilang, with a quantitative approach. The population in this study were all employees of the production department. The sampling technique used probability sampling as many as 76 employees as respondents in this study. The data processing method uses SPSS software. The data analysis tool used in this study is multiple linear regression. The results of this research indicate that the work environment has a significant effect on employee productivity. The results of the regression equation show that the work environment has a positive influence on employee productivity. The results of the calculation of organisational culture have a significant effect on employee work productivity. The results of the regression equation show that organisational culture has a positive influence on employee work productivity.
IMPLEMENTATION OF PSAK 69 ON SHEEP BIOLOGICAL ASSET AGRICULTURAL PRODUCTS (CASE STUDY AT KUNDORI FARM, BUGEN, SEMARANG) Setyowati, Ani; Kartika, Shinta Eka; Widayat, Guruh Mulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.269-277

Abstract

This research aims to explore how accounting is treated for assets related to the biological activities of livestock businesses. The next aim of this research is to explore the management of sheep's biological assets as an agricultural product in relation to its activities as a cultivation tool for producing agricultural products or as a means of generating income that can be resold for its use. PSAK 69 is a regulation approved by the Financial Accounting Standards Board since 2018. PSAK 69 regulates that biological assets or agricultural products are recognized when they meet several of the same criteria as the asset recognition criteria. Assets are measured at initial recognition and at the end of each financial reporting period at fair value less costs to sell. The research was conducted at the Kundori farm which is located in the Bugen area, Semarang. The research method uses descriptive qualitative methods. The results of research conducted during field observations show that the application of PSAK 69 to the transformation activities of sheep biological assets at Kundori Farm has not been carried out inclusively due to limited knowledge of livestock managers in presenting financial reports in accordance with PSAK 69. In addition, animals are cultivated to produce agricultural products. and sell as additional income.
THE IMPORTANCE OF HEDONIC AND SYMBOLIC VALUE ON CUSTOMER ENGAGEMENT AND ONLINE IMPULSIVE BUYING TENDENCY: THE CASE OF GENERATION Z Amdar, Amdar; Wirakusuma, Alvin; Hertanto, Noel; Anggriani, Andi Nurhalizah; Adelfy, Muhammad Fadel; Ardyan, Elia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.180-190

Abstract

The phenomenon of impulsive online buying in Indonesia has become an important concern with the increasing use of the internet and e-commerce platforms, especially among Generation Z. Online impulsive buying is an unplanned purchasing action triggered by external stimuli, often driven by the hedonic and symbolic value of the product or service. This research aims to examine the influence of hedonic and symbolic values on customer engagement and the tendency for impulsive online buying, particularly among Generation Z. There were 216 respondents who filled out the online questionnaire. The respondents are individuals who have experience with online impulsive buying activity. The analysis used structural equation modeling partial least squares. The research findings indicate that hedonic and symbolic values have a positive and significant impact on customer engagement. Furthermore, customer engagement was found to have a positive and significant influence on online impulsive buying. The theoretical implications of this research emphasize the importance of a deep understanding of hedonic and symbolic motivations in the context of online consumer behavior. Managerially, these findings can be used by marketers to design more effective marketing strategies emphasizing the hedonic and symbolic values of their products, in order to enhance customer engagement and stimulate impulsive buying.

Page 36 of 41 | Total Record : 405

 34   35   36   37   38 

Filter by Year

2006 2025


Reset
Filter By Issues
All Issue Vol 20, No 2 (2025): December 2025 Vol 20, No 1 (2025): June 2025 Vol 19, No 2: December 2024 Vol 19, No 1: June 2024 Vol 18, No 2: Desember 2023 Vol 18, No 1: Juni 2023 Vol 17, No 2: Desember 2022 Vol 17, No 1: Juni 2022 Vol 16, No 2: Desember 2021 Vol 16, No 1: Juni 2021 Vol 15, No 2: Desember 2020 Vol 15, No 1: Juni 2020 Vol 14, No 2: Desember 2019 Vol 14, No 1: Juni 2019 Vol 13, No 2: Desember 2018 Vol 13, No 1: Juni 2018 Vol 12, No 2: Desember 2017 Vol 12, No 1: Juni 2017 Vol 11, No 2: Desember 2016 Vol 11, No 1: Juni 2016 Vol 10, No 2: Desember 2015 Vol 10, No 1: Juni 2015 Vol 9, No 2: Desember 2014 Vol 9, No 1: Juni 2014 Vol 8, No 2: Desember 2013 Vol 8, No 1: Juni 2013 Vol 7, No 2: Desember 2012 Vol 7, No 1: Juni 2012 Vol 6, No 2: Desember 2011 Vol 6, No 1: Juni 2011 Vol 5, No 2: Desember 2010 Vol 5, No 1: Juni 2010 Vol 4, No 2: Desember 2009 Vol 4, No 1: Juni 2009 Vol 3, No 2: Desember 2008 Vol 3, No 1: Juni 2008 Vol 2, No 2: Desember 2007 Vol 2, No 1: Juni 2007 Vol 1, No 2: Desember 2006 Vol 1, No 1: Juni 2006 More Issue