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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
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UNVEILING THE MODERATING EFFECT OF TRANSFORMATIONAL LEADERSHIP: HOW CULTURE, CHANGE MANAGEMENT, AND COMMITMENT TO ORGANIZATIONAL PERFORMANCE (Study at UPT Health Development Policy Agency) Junarti, Junarti; Lestari, Rohmini Indah; Rusdianti, Endang
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.19.2.263-268

Abstract

Rapid and dynamic changes require every organization to be able to adapt quickly to remain relevant and competitive as an effort to improve organizational performance. This study uses quantitative methods to determine the effect of organizational culture, change management and organizational commitment on organizational performance moderated by transformational leadership. This research was conducted at the UPT of the Health Development Policy Agency, with a total sample of 160 employees. After testing the hypotheses using Multivariate Analysis Structural Equation Model Partial Least Square (SEM-PLS), the research findings revealed that organizational culture and change management have a positive and significant effect on organizational performance, organizational commitment has no significant effect on organizational performance, transformational leadership moderates the relationship of change management to organizational performance but cannot moderate the relationship of organizational culture and organizational commitment to organizational performance. Theoretical and practical implications are examined in this study.
THE INFLUENCE EDUCATIONAL LEVELS, TRAINING, COMPETENCIES AND LEADERSHIP QUALITIES ON EMPLOYEE WORK PRODUCTIVITY IN THE NATIONAL WORK UNIT REGION IV OF EAST NUSA TENGGARA PROVINCE Se, Hyronimus; Langga, Lambertus
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.19.2.170-179

Abstract

This research aims to determine the influence of the level of education, training and competency on the work productivity of employees in the National Road Implementation Work Unit Region IV, East Nusa Tenggara Province. The sampling technique used is purposive cluster random sampling that is, each individual in each unit has a known opportunity to be clarified as a choice with a total of 39 respondents. Data collection methods through observation, questionnaires and documentation. The research results show that the variables level of education, training, competency and leadership quality partially have a significant effect on the work productivity of employees of the National Road Implementation Work Unit Region IV of East Nusa Tenggara Province by 85%.
THE INFLUENCE OF WORD OF MOUTH AND PRODUCT QUALITY ON MEDIATED LOYALTY BY PURCHASING DECISION FURNITURE BY CONSUMERS Juwariyah, Nurul; Hasanah, Nur; Akriana, Fajar; Santoso, Aprih
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.19.2.225-230

Abstract

The purpose of this research is to analyze the influence of product quality, price perception and location on customer satisfaction at Warmindo Barokah Kedungmundu. The population in this study were Warmindo Barokah Kedungmundu customers. The research method used was purposive sampling. The data used were 99 respondents using the questionnaire data collection method. Data analysis uses multiple linear analysis. The results from respondent data prove that product quality has a positive and significant effect on customer satisfaction. Price perception has no effect on customer satisfaction and location has a positive and significant effect on customer satisfaction.
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.
EMPLOYEE WORK PRODUCTIVITY AT THE CENTRAL JAVA II REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES Wintari, Wienka; Istiatin, Istiatin; Sudarwati, Sudarwati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.15-22

Abstract

This research aims to examine and analyze The influence of discipline on the work productivity of employees of the Regional Office of the Directorate General of Taxes, Central Java II, The influence of motivation on the work productivity of employees of the Regional Office of the Directorate General of Taxes, Central Java II, This research is categorized as a quantitative research type. The population and sample in this research were all employees at the Central Java II Regional Office of the Directorate General of Taxes, namely 151 people. And 50% of employees, namely 75 employees, were sampled, so this research used a saturated sampling technique. Data collection techniques use observation, documentation and questionnaire methods. The data analysis technique in this research uses multiple linear regression analysis. Based on the research results, it was concluded that Discipline had a significant/not significant effect on work productivity at the Regional Office of DJP Central Java II, Motivation had a significant effect on employee work productivity at the Regional Office of DJP Central Java II, Competence has a significant effect on the work productivity of employees at the Regional Office of DJP Central Java II, and Work culture has a significant effect on the work productivity of employees at the Regional Office of DJP Central Java II.
ARTIFICIAL INTELLIGENCE AND AUDIT QUALITY: AN EMPIRICAL LITERATURE REVIEW FROM SCOPUS DATABASE Wijaya, Juli Riyanto Tri; Prasetyo, Irwan; Rahmatika, Dien Noviany; Indriasih, Dewi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.61-76

Abstract

This study aims to explore the development and influence of Artificial Intelligence (AI) on audit quality through a comprehensive empirical literature review. Utilizing a qualitative research approach, the study systematically analyzes 325 peer-reviewed articles published in Scopus-indexed journals between 2010 and 2025. The selection was based on the keyword “Artificial Intelligence on Audit Quality” and focused exclusively on finalized, English-language scientific journal articles. The findings reveal a significant rise in scholarly interest in AI applications in auditing, particularly over the past five years, with AI being applied to enhance fraud detection, real-time data analysis, and risk assessment. However, the results also highlight substantial gaps, including limited auditor readiness, ethical and regulatory concerns, and uneven research distribution across regions and institutions. The conclusions emphasize that while AI holds transformative potential for auditing, its optimal impact requires integration with human expertise, ethical frameworks, and regulatory oversight. The study’s implications suggest that future research should prioritize explainable AI, interdisciplinary collaboration, and broader global participation to ensure equitable and effective adoption. Overall, this review provides critical insights for researchers, practitioners, and policymakers on aligning AI innovations with the strategic and ethical demands of modern auditing to improve audit quality and public trust in financial reporting
INNOVATION AND COLLABORATION: STRATEGIES OF ONLINE FOOD DELIVERY MSMES AROUND STIE GANESHA TO ENHANCE COMPETITIVENESS IN THE DIGITAL ERA Siregar, Fuad Gagarin; Noor, M. Arief; Saefullah, Aep
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.116-126

Abstract

This study aims to analyze the role of product innovation and strategic collaboration in enhancing the competitiveness of SMEs in the online food delivery business around STIE Ganesha. Using a qualitative approach, data were collected through in-depth interviews with 25 SME actors selected based on criteria such as minimal technology usage (e.g., WhatsApp Business) and experience collaborating with other SMEs. The findings reveal that menu innovation based on local trends, inter-SME collaboration for logistical efficiency (e.g., shared delivery fleets), and the use of simple technologies like WhatsApp broadcast lists significantly enhance business visibility and customer loyalty. Key challenges include limited access to technology training and reliance on third-party platforms, which impact profit margins. This study recommends developing a collaborative ecosystem involving academia, government, and business actors to strengthen SME capacity through locally tailored business incubation programs and technical mentoring
THE ROLE OF ESG, ASSET STRUCTURE AND CAPITAL STRUCTURE IN SUSTAINING COMPANY PERFORMANCE Handayani, Puspita; Cahyani, Nabila Duwi; Pratiwi, Adhitya Putri
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.23-30

Abstract

This research aims to examine the relationship between Environmental, Social, and Governance (ESG), Asset Structure, and Capital Structure on Company Performance in firms that disclose ESG and are listed on the Indonesia Stock Exchange from 2019 to 2023. A purposive sampling method was applied in this quantitative study, utilizing secondary data from companies' annual financial reports. The sample consists of 8 companies observed over five years, resulting in 40 total observations. The analysis was conducted using panel data regression with the assistance of Eviews 12 software. The findings reveal that ESG has no significant impact on Company Performance. However, Asset Structure positively influences Company Performance, whereas Capital Structure does not show any significant effect. 
UMROH PILGRIMAGE SATISFACTION REVIEWED FROM SERVICE, FACILITIES, PRICE PERCEPTION, AND TRUST Rachmi, Novita; Istiatin, Istiatin; Sudarwati, Sudarwati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.77-85

Abstract

Abstract:This study aims to determine the satisfaction of Umrah pilgrims in terms of service, facilities, price perception, and trust at the Surya Madina Surakarta Umrah Bureau. The research method used in this study is quantitative descriptive research. The sampling technique used is simple random sampling, randomly selected 79 pilgrims, from a population of 786 Umrah pilgrims at the Surya Madina Umrah Bureau. The data collection technique uses a questionnaire that is tested for validity and reliability, while the data analysis technique uses multiple linear regression methods. Data processing in this study uses SPSS software version 30. The results of this study indicate that service, price perception, and trust have a positive and significant effect partially on the satisfaction of Umrah pilgrims at the Surya Madina Umrah Bureau. While facilities have a positive but not significant effect on the satisfaction of Umrah pilgrims at the Surya Madina Umrah Bureau.
COST OF CAPITAL DETERMINANTS: CONTEXT IN INDONESIA AND MALAYSIA Widowati, Maduretno; Yuliati, Yuliati; Wahyuningsih, Susanti; Indriyatni, Lies; Widodo, Untung
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.127-134

Abstract

The purpose of this paper is to look at the determinants of the cost of capital for a company. This study conducts a literature review with the aim of identifying the factors that affect the cost of capital for a company. The study shows that profitability, liquidity, tax, growth, size, and age of the company are some of the major determinants that affect the cost of capital of the company. The study further shows a positive correlation between the cost of capital and profitability, liquidity, growth, size, and age of the company. The capital arrangement of the company is determined based on the pecking order theory and the trade-off theory while keeping in mind the cost elements associated with it. In Indonesia, economic stability and political stability are the major determinants that determine the cost of capital for a company. These determinants affect the availability and cost.

Page 38 of 41 | Total Record : 405

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