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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 422 Documents
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Linking Service Quality and Information Quality to Customer Loyalty: Evidence from B2B in Logistics Services Samawea, Willyanoes; Setiyaningrum, Ari
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.1-15

Abstract

This study explores the influence of service quality and information quality on customer loyalty of B2B customers in logistics service company, with customer satisfaction and trust acting as mediating variables. A quantitative method was applied by collecting data from 278 business customers through structured questionnaires, which were analyzed using SEM-PLS. The findings reveal that service quality and information quality have both direct and trust-mediated effects on customer loyalty. Meanwhile, customer satisfaction does not mediate the influence of service quality or information quality on customer loyalty. These findings emphasize that improving service performance and ensuring reliable information are essential for sustaining long-term loyalty in business-to-business relationships.
The Effect of Income, Consumption, and Religiosity on the Behavior of ‘Eating Savings’ of Muslim Society in Ambon with Financial Literacy as a Moderate Holle, Mohammad H
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.76-95

Abstract

Eating savings became a solution for people to overcome daily life when the COVID-19 pandemic hit Indonesia. This research aims to examine the influence of income, consumption, and religiosity on the behavior of 'eating savings' in the muslim community of Ambon, with financial literacy as a moderate variable. This research uses a quantitative approach. The population is all muslim people in Ambon City consisting of civil servants, BUMN employees, teachers, lecturers, TNI/Polri. The number of samples used was 60 selected using the purposive sampling technique. The data collection technique used questionnaires via google forms. This study uses the structural equation modeling method using partial least square as a material for analyzing research data. The research results from the hypothesis test showed that the variables of income, religiosity, and financial literacy do not have a positive and significant effect or H0 is rejected. While the consumption variable has a positive and significant impact on eating savings H2 is accepted. This confirms that in the Covid-19 situation, the consumption of the Muslim community of Ambon remains high. People no longer think about good financial management, the most important thing is to be able to meet the needs and desires of the community. Financial literacy does not moderate the relationship of all variables, including income, consumption, and religiosity. The cause is the existence of a simple attitude and luxurious behaviour in consuming which is a lifestyle of the Muslim community of Ambon to fulfill their needs and desires.
From Transparency to Trust: The Impact of ESG Disclosure on the Reputation of Coal Companies in Indonesia Mukholifah, Egma; Khafid, Muhammad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.96-114

Abstract

ESG disclosure has become a critical element for companies seeking to build credibility and strengthen their reputation, particularly in the coal industry, which faces heightened environmental and social scrutiny. This study provides empirical evidence on the effect of ESG disclosure on the corporate reputation of coal companies in Indonesia and examines the moderating role of firm size. A quantitative approach was employed using unbalanced panel data comprising coal companies listed on the Indonesia Stock Exchange for the period 2022–2024, resulting in 124 units of analysis. ESG disclosure was measured through economic, environmental, and social performance indicators, while corporate reputation was proxied by market reactions surrounding the publication dates of annual and sustainability reports. The analysis was conducted using Moderated Regression Analysis (MRA) with a Common Effect Model. The findings reveal that economic and environmental performance disclosures positively and significantly influence corporate reputation, whereas social performance disclosure shows no significant effect. Moreover, firm size weakens the influence of economic and environmental disclosures on reputation and fails to strengthen the effect of social disclosure. These results indicate that economic and environmental transparency play an essential role in shaping the reputation of coal companies, although their effectiveness may diminish for larger firms. This study contributes to the development of more effective ESG disclosure strategies within the mining sector.
Competitive Advantage: An Analysis of the Role of Data-Driven Innovation Capabilities and Marketing Agility Wahyudi, Wahyudi; Heridiansyah, Jefri; Prabowo, Catur; Harminingtyas, Rudika; Widowati, Maduretno
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.53-64

Abstract

This study examines the role of data-driven innovation capabilities (DDIC) and marketing agility (MA) in enhancing competitive advantage (CA) among SMEs in Central Java. Using a quantitative approach and PLS-SEM analysis, the research tests two main hypotheses regarding the influence of DDIC on MA and the effect of MA on CA. The findings reveal that DDIC significantly strengthens MA, which subsequently improves firms’ competitive advantage. These results highlight the strategic importance of leveraging data, technology, market orientation, and organisational adaptability in responding to market dynamics. The study also emphasises that firms must invest in digital infrastructure and talent capabilities to fully optimize data-driven innovation efforts. Although limited by its geographical scope and selected variables, the research provides avenues for future studies, including incorporating objective performance indicators and conducting cross-cultural comparisons to enhance generalizability 
Analysis of the Influence of E-Trust of E-Service Quality on E-Loyalty Through E-Satisfaction in Online Trading Services at PT. Midtou Aryacom Futures Semarang Senda, Maurinus Junedi Laka; Retnawati, Berta Bekti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.137-145

Abstract

Trading is a buying and selling activity in the capital market aimed at generating substantial profit within a short period of time. This study aims to analyze the influence of e-trust and e-service quality on e-loyalty, with e-satisfaction as a mediating variable, in the online trading services of PT Midtou Aryacom Futures Semarang. A quantitative approach was employed, and data were collected through questionnaires distributed to active customers. The analysis results indicate that e-trust and e-service quality have a positive and significant effect on e-satisfaction, which in turn significantly influences e-loyalty. These findings confirm the importance of trust and electronic service quality in building customer satisfaction and loyalty in the digital era, particularly within the context of online trading.
Drivers of Green Purchase Intention: The Role of Green Marketing, Brand Image, Perceived Value, and CSR in Uniqlo Indonesia Simbolon, Valentina Lauretta Prameswari; Salim, Lina
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.35-47

Abstract

The fashion industry’s waste problem has become one of the growing environmental issues in Indonesia. Sustainability programs have emerged as an alternative solution for fashion industry players, including UNIQLO, which has implemented sustainable production practices and clothing waste management initiatives. This study aims to analyze the influence of green marketing, green brand image, green perceived value, and corporate social responsibility on green purchase intention, with UNIQLO as the research object. This study used primary data obtained through non-probability sampling and purposive sampling techniques. A total of 290 respondents were collected as sample, with criteria of being 17–50 years old, residing Jabodetabek area, and being familiar with the UNIQLO brand. Primary data were gathered through an online questionnaire. The results show that 3 hypotheses were accepted and 1 hypothesis was rejected. Green marketing, green perceived value, and corporate social responsibility have a positive and significant influence on green purchase intention, while green brand image has no effect to green purchase intention toward UNIQLO brand.
Digital Leadership and Strategic Transformation in Incumbent Organizations: A Systematic Literature Review Dewayanto, Totok; Luhgiatno
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.124-136

Abstract

Incumbent organizations face a paradox that digital-native firms do not: they must transform the very structures that made them viable in the first place. This systematic literature review synthesizes 44 peer-reviewed sources across two analytical layers a PRISMA 2020 protocol covering Scopus (1990–2020), and a complementary thematic synthesis of literature published between 2014 and 2024 to map the mechanisms through which digital leadership drives strategic transformation in established firms. Three propositions, grounded in a Middle Range Theory (MRT) framework, organize the analysis: (1) co-creation strategy mediates the path from digital leadership to business model innovation, contingent on modular system architecture; (2) intellectual debate intensity between middle and top management determines whether organizations successfully traverse the "Valley of Death" at strategic inflection points; and (3) modular, reconfigurable architecture moderates digital leadership's effect on organizational agility. Beyond these mechanisms, the review identifies the "Digital Paradox"  the observed failure of heavy technology investment to produce strategic change when leadership architecture remains unchanged and finds that ambidextrous leadership resolves it by simultaneously exploiting current capabilities while building new digital competencies. The MRT framework confirms that traditional leadership theory retains explanatory power in algorithmically mediated structures, provided its boundary conditions are adjusted for distributed authority and recursive technology-social influence dynamics. Practical recommendations focus on two organizational prerequisites: psychologically safe environments where middle managers can challenge strategic assumptions, and deliberate investment in service-oriented, modular technology infrastructure.
Financial Statement Fraud Detection with The Pentagon Fraud Theory Perspective: Audit Committee Effectiveness as a Moderating Variable Laksito, Herry; Purwiyanti, Deviana Wahyu
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.146-166

Abstract

This study aims to examine the fraud factors in the fraud pentagon theory on the potential for financial statement fraud in financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. The independent variables include financial targets, ineffective supervision, changes in company auditors, changes in directors, and CEO duality. The dependent variable is the potential for financial statement fraud, measured using the Beneish M-Score formula. The study also includes a moderating variable, namely the effectiveness of the audit committee, measured by the expertise of audit committee members and the frequency of audit committee meetings. The study analyzes 491 observations from financial sector companies using logistic regression and Moderated Regression Analysis (MRA). Results show that out of 15 hypotheses, 9 are supported. Independent variables that significantly influence the potential for financial statement fraud are financial targets, ineffective supervision, changes in auditors, and changes in directors. The moderating variables successfully moderate the relationship between pressure, rationalization, and competence. The study highlights that high public expectations for companies to generate substantial profits often drive financial reporting fraud. In addition to pressure, other conditions can also motivate fraudulent behavior. This research is important as it emphasizes the role of audit committee effectiveness in minimizing the potential for fraud and provides an empirical perspective on the application of the fraud pentagon theory in the Indonesian financial sector.
Analysis of the Use of Artificial Intelligence in the Accounting Profession Febrianti, Arizqi; Rudianti, Walid; Purbandary, Yenny; Ainiyah, Ghonimah Zumroatun; Permatasari, Kartika Dewi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.193-198

Abstract

This study analyzes the use of Artificial Intelligence (AI) in the accounting profession in Banjarnegara Regency, Central Java. Using a qualitative approach, the research focuses on accounting students' perceptions of AI, the challenges and opportunities of integrating AI into accounting, and its impact on the performance of accounting practitioners. Data collection was conducted through in-depth interviews with three accounting students and two accounting practitioners, supplemented by documentation. The findings of the study indicate that: (1) Accounting students have a positive perception of the use of AI in learning and completing accounting tasks; (2) The integration of AI in accounting presents opportunities for work efficiency while also posing challenges in adapting competencies; (3) The utilization of AI enhances the performance and effectiveness of accounting practitioners, although it introduces risks of dependency and data security. This research contributes empirically to the transformation of the accountant's  role  in  the  digital  era  and  implies  the  need  for  the  development  of  accounting education  curricula  that  integrate  AI  technology,  as  well  as  the  enhancement  of  digital competencies for accounting practitioners.
The Moderating Role of Dividend Payout Ratio on Price of Book Value Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Nurkholik, Nurkholik
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.167-180

Abstract

Thel purpose ofl this researchl is tol examine andl analyze thel influence ofl Debt tol Equity lRatio, Currentl Ratio andl Return onl Assets partially onl Price of Bookl Value and thel role ofl on Pricel of Bookl Value and thel role of Dividend Payout Ratio in moderating thel influence ofl Debt tol Equity lRatio, Currentl Ratio andl Return onl Assets onl Price of Bookl Value.Thel research object is Food and Beverage Companies listedl on thel Indonesia Stockl Exchange froml 2020 tol 2024. Al population ofl 100 was selectedl using purposive sampling, resultingl in 16 companies. Datal analysis wasl performed usingl multiple linearl regression andl Moderated Regressionl Analysis (lMRA).Thel results ofl the study showl that Debtl to Equityl Ratio, Currentl Ratio andl Return onl Assets partially havel a positivel and significant effectl on Pricel of Bookl Value. The findings of the moderation test prove that the Dividend Payout Ratio strengthens thel influence ofl the Debtl to Equityl Ratio, Currentl Ratio andl Return onl Assets onl Price of Bookl Value. Inl conclusion, Price of Book Value can be achieved by Food and Beverage Companies by improving thel Debt tol Equity lRatio, Currentl Ratio andl increasing Returnl on lAssets, so that itl can attract investors tol invest and inl decision making and dividend policies pay attention to financial flexibility in achieving good company performance for both internal and external parties.

Page 42 of 43 | Total Record : 422

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