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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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EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR Rinaldi, Muhammad; Ariandi, Muhamad Amir; Ramadhani, Melda Aulia
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.20.1.31-40

Abstract

The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2021 to 2023. Employing a quantitative associative method and utilizing secondary data, the analysis was conducted through logistic regression. The findings indicate that both tax avoidance and profitability exert a significant and positive impact on financial reporting timeliness. In contrast, the complexity of a company’s operations does not significantly influence the link between tax avoidance and timely reporting.
ARBITRAGE AND INTEREST RATE PARITY: IMPLICATIONS FOR FOREIGN EXCHANGE INVESTORS AND SPECULATORS Febrianto, M. Nanang; Subagiyo, Rokhmat; Aswad, Muhammad
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.20.1.86-97

Abstract

Globalization has an impact on the development of international trade, which can increase market share. In addition, in foreign exchange trading, currency is not just a transaction tool but also a commodity traded in the foreign exchange market. The study aims to analyze arbitrage and interest rate parity on its implications for foreign exchange investors and speculators. Secondary data used in the study were obtained from books, national and international edited journals, news, and working papers conducted by a literature review. It is found that unstable economic conditions, increased inflation, and speculators can increase the volatility of exchange rate imbalances in the foreign exchange market. exchange rate differences can be utilized by arbitrageurs and will naturally move towards efficiency. However, the enactment of purchasing power parity implies indifferent behavior to invest domestically or internationally because the returns obtained are not greater than domestic. In addition to maintaining foreign exchange stability, intervention policies are needed through controlled floating exchange rates, interest rate policies, maintaining liquidity and capital flows carried out by monetary authorities and central banks, as well as reducing import dependence and increasing exports
MUDHARABAH, MUSYARAKAH, AND MURABAHAH AS DETERMINING FACTORS OF PROFITABILITY IN ISLAMIC COMMERCIAL BANKS Sulistyawati, Ardiani Ika; Septiana, Shella; Santoso, Aprih
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.20.1.135-145

Abstract

This study aims to analyze and assess the impact of mudharabah, musyarakah, and murabahah financing on the profitability of Islamic Commercial Banks (ICBs) in Indonesia, both individually (partially) and collectively (simultaneously). The research focuses on Islamic Commercial Banks registered with the Financial Services Authority (OJK) during 2019–2021. Using linear regression analysis, a quantitative research approach is employed to investigate the influence of mudharabah, musyarakah, and murabahah financing on profitability. The sampling technique used in this study is purposive sampling. At the same time, the dataset consists of secondary data in the form of quarterly financial reports obtained from the official websites of Islamic Commercial Banks for the 2019–2021 period. The analytical methods applied include multiple regression analysis, classical assumption testing, and hypothesis testing. The findings indicate that the independent variables collectively (simultaneously) influence profitability (measured by Return on Assets/ROA). However, when examined individually (partially), mudharabah financing does not exhibit a significant effect, whereas musyarakah and murabahah financing significantly negatively impact ROA.
EMPLOYEE PERFORMANCE REVIEWED FROM LEADERSHIP STYLE, ORGANIZATIONAL CULTURE, WORK MOTIVATION AND WORK DISCIPLINE AT THE REGIONAL SECRETARIAT OF KLATEN REGENCY Rimawati, Yeni; Sarsono, Sarsono; DPW, Ida Aryati
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.20.1.41-48

Abstract

The study was conducted to determine the effect of leadership style, organizational culture, work discipline and work motivation on the performance of ASN of the Klaten Regency Regional Secretariat. This type of research is quantitative research. This research was conducted at the Klaten Regency Regional Secretariat and the research time was carried out from March to December 2024. This research was conducted on 80 employees at the Klaten Regency Regional Secretariat. The sampling technique used in this study was the census technique so that the sample numbered 80 people. The data in this study were processed using multiple linear regression analysis tools with the help of SPSS software. Based on the results of hypothesis testing and the discussion that has been carried out, it can be concluded as follows: Leadership style, organizational culture, work discipline, work motivation have a positive and significant effect on the performance of employees of the Klaten Regency Regional Secretariat. This means that the variables of leadership style, organizational culture, work discipline and work motivation contribute to ASN performance by 43.4% while the remaining 56.6% is explained by other variables.
EMPLOYEE PERFORMANCE IN THE GENERAL SECTION OF THE REGIONAL SECRETARIAT OF SUKOHARJO REGENCY Zaman, Farouq Syaiful; Istiatin, Istiatin; Sarsono, Sarsono
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.20.1.98-104

Abstract

This study was used to see the influence of motivation, competence, leadership style, and human resource management on Employee Performance in the General Section of the Regional Secretariat of Sukoharjo Regency. This study used a quantitative descriptive approach with data collection using questionnaires, observations, documentation, interviews and literature studies. The research was conducted at the General Section Office of the Regional Secretariat of Sukoharjo Regency located in the Wijaya Tower Building. This research was conducted for 6 months. The population in this study were 40 employees of the General Section of the Regional Secretariat of Sukoharjo Regency. This study will use a non-probability sampling approach. The sample taken in this study was 40 employees of the General Section of the Regional Secretariat of Sukoharjo Regency. This study uses a linear regression analysis tool with the help of SPSS software. Based on the results of hypothesis testing and the discussion that has been carried out, it can be concluded that Motivation, Competence, Leadership Style, Human Resource Management have a significant effect on employee performance in the General Section of the Regional Secretariat of Sukoharjo Regency.
DOES REPURCHASE INTENTION OCCUR CAUSED BY SERVQUAL, PRICE, PLACE, PROMOTION AND CUSTOMER SATISFACTION AS MEDIATION IN PT. X MULTIFINANCE COMPANY? Sofiawati, Rifa; Salim, Lina
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.20.1.1-14

Abstract

This study aims to determine the influence of SERVQUAL, price, place, and promotion on repurchase intention with customer satisfaction mediation. The object of this research is a debtor registered in the system of one multi finance company in Jakarta. Data collection was carried out using probability sampling with simple random sampling technique with a total of 213 respondents. Empirical data processing uses the Structural Equation Model (SEM) method of the 8 hypotheses proposed, only 4 hypotheses are accepted. The results of the analysis proved that SERVQUAL has no direct effect on repurchase intention, but has an indirect effect on repurchase intention with customer satisfaction as mediation. The price has a direct and indirect effect on repurchase intention. Promotion is found to have a direct influence on repurchase intention but no indirect influence on repurchase intention. Only place has no direct or indirect effect on repurchase intention.
EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW Dewayanto, Totok; Irmadhani, Aldina Syifa Nur; Luhgiatno, Luhgiatno
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.20.1.146-158

Abstract

This research examines the potential of blockchain technology and Triple-Entry Accounting (TEA) in improving financial statement transparency, replacing the double-entry system that is vulnerable to manipulation. Blockchain-based TEA enables encrypted and real-time immutable records, as well as integration with smart contracts for process automation and efficiency. Through the Systematic Literature Review method, an analysis of 30 articles shows that blockchain and DLT improve data reliability and accuracy, while smart contracts reduce errors and speed up reporting. However, the implementation of these technologies still faces various barriers such as high costs, technical limitations, institutional resistance, and regulatory uncertainty, especially in Indonesia. In addition, there is a lack of academic literature that discusses the application of TEA in depth. Therefore, further research is needed to explore the empirical application of TEA, the development of auditing standards, and updating the competencies of the accounting profession in the digital era.
MODELING IN PREDICTING ENTREPRENEURIAL INTENTION Wibowo, Setyoningsih; Sijabat, Rauly; Widiastuti, Tri
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.20.1.49-60

Abstract

Job opportunities for college graduates are increasingly limited. On the other hand, the number of intellectual unemployment is increasing. The mindset of students who are still job seekers oriented rather than creating jobs (job creators) makes the imbalance between labor demand and supply worse. The study of the variable explanatory variables of entrepreneurial intention has been carried out, although the results are not conclusive and the involvement of mediating variable or the moderation is still limited. Finding and re-explaining variable that can explain the problem regarding the low entrepreneurial interest is a decent job to be examined again in this study. This study was conducted on final-level student respondents at accredited A colleges in Semarang through interviews by using questionnaires. The data obtained were analyzed using the Binary Logistic Regression Test. The results show that attitude and contextual factors are the variables that can explain the entrepreneurial interest clearly. The self-confidence variable is actually not able to moderate the influence of attitude and contextual factors on the entrepreneurial interest. This study also shows that autonomy and authority are dimensions that have dominant influence in explaining attitudinal factor and academic support is the dominant dimensions in explaining contextual factor.
EARNINGS QUALITY AS A MODERATOR OF DIVIDEND POLICY AND INVESTMENT DECISIONS ON FIRM VALUE HIDIV-20 INDEX Yuliana, Intan Putri; Sartika, Farahiyah
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.20.1.105-115

Abstract

This study investigates how dividend policy and investment decision influence the firm value of HIDIV 20 index companies, using earning quality as a moderating factor variable. By applying a sample purposive method, a selection of 20 companies on the IDX from 2020 to 2023 is analyzed. The analysis found that dividend policy has an impact on firm value, while investment decisions have no impact. impact. This study also found that earnings quality moderates the relationship between dividend policy and investment decisions on firm value. Results of this study should be considered by investors who base their investment decisions on a company’s dividend policy, investment decisions, and earnings quality.
WORK ENVIRONMENT AND EMPLOYEE PERFORMANCE: A DYADIC STUDY IN A STATE-OWNED TECHNICAL UNIT Gustiawan, Willson; Syofyan, Raihana Mardhiyyah; Chandra, Benny
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.222-230

Abstract

Employee performance remains a critical determinant of organizational success, particularly in operational units of state-owned enterprises where efficiency and precision are essential. Among the many influencing factors, the work environment—both physical and non-physical—has drawn increasing attention as a strategic element of human resource development. This study aims to examine the relationship between work environment and employee performance at PT Kereta Api Indonesia (Persero) Divisi Regional II Sumatera Barat, focusing on UPT Balai Yasa Padang as a technical operations unit. Using a quantitative approach and a dyadic data collection method, the study involved 32 respondents through saturated sampling. Employees assessed their work environment, while supervisors evaluated employee performance, thereby minimizing common method bias. Data were collected via structured questionnaires adapted from validated instruments and analyzed using Spearman Rank Correlation. The findings reveal a moderate yet statistically significant positive correlation (rs = 0.482, p = 0.005) between the perceived quality of the work environment and employee performance. These results emphasize the importance of ergonomic, communicative, and psychologically safe work conditions in shaping productivity and accountability. Methodologically, the study contributes to organizational research by demonstrating the value of role-based dyadic assessments. The conclusion underscores the need for integrated environmental and supervisory improvements as part of performance management strategies in operationally intensive sectors.

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