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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)

jemap
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Published by Universitas Katolik Soegijapranata

ISSN : - EISSN : 2622612X DOI : 10.24167/jemap

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 8 Documents

Search results for , issue "Vol 1, No 1: April 2018" : 8 Documents clear

Warna Toko Dan Citra Toko (Studi Kasus Pada Toko Stroberi Semarang) Rony Wibowo; M.Y. Dwi Hayu Agustini
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

Sebuah toko harus mampu menarik konsumen melalui visual merchandising, sehingga konsumen bersedia melakukan pembelian. Warna sebagai salah satu elemen visual merchandising dapat mempengaruhi persepsi konsumen terhadap citra toko. Toko Stroberi menggunakan warna merah muda yang menonjol dalam tokonya. Warna merah muda memberikan kesan cantik dan manis yang identik dengan wanita dan sesuai dengan produk aksesoris wanita yang dijual toko Stroberi. Dengan kata lain, warna merah muda yang diterapkan pada toko Stroberi dimaksudkan untuk membangun citra toko yang bersifat kewanitaan/feminin. Penelitian ini dimaksudkan untuk mengetahui apakah warna toko Stroberi menciptakan persepsi atas citra toko sesuai dengan warna yang digunakan. Penelitian dilakukan pada 70 remaja putri dan 30 remaja putra yang pernah mengunjungi toko Stroberi. Sampel remaja putra untuk mengkonfirmasi apakah warna toko dipersepsi secara sama oleh remaja putri dan putra. Sampel diambil dengan teknik purposive sampling dan convenience sampling. Data yang dikumpulkan dengan kuesioner dianalisis dengan metode deskriptif analitis. Hasil penelitian menunjukkan bahwa remaja putri mempunyai persepsi yang sama dengan remaja putra terhadap warna toko dan citra toko. Warna dominan toko Stroberi adalah merah muda (yang dimaknai sebagai feminin/bersifat kewanitaan) dan putih (suci dan bersih). Toko Stroberi dicitrakan sebagai toko yang menjual produk aksesoris fashion khusus wanita yang memiliki desain dan tema toko yang feminin. Jadi, warna toko berhasil membentuk citra seperti yang diharapkan pihak toko, yaitu toko yang identik dengan wanita dan feminin.

Pengaruh Percaya Diri Dan Keberanian Mengambil Risiko Terhadap Keberhasilan Usaha Pada Umkm Makanan Ringan Di Kota Semarang; Studi Kasus Pada Sentra Industri Kerupuk, Keripik, Peyek dan Sejenisnya di Kota Semarang Galuh Oktavia DS; Eny Trimeiningrum
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh dari jiwa kewirausahaan yang diukur dengan percaya diri dan keberanian mengambil risiko terhadap keberhasilan usaha pada UMKM makanan ringan di Kota Semarang. Subjek dalam penelitian ini sebanyak 56 UMKM makanan ringan pada sentra industri kerupuk, keripik, peyek dan sejenisnya yang terdaftar pada Dinas Perindustrian dan Perdagangan Kota Semarang Tahun 2013. Metode analisis data yang digunakan adalah analisis deskriptif dan inferensial dengan menggunakan alat analisis regresi linier berganda. Ditemukan bahwa percaya diri berpengaruh positif terhadap keberhasilan usaha dengan nilai koefisien regresi sebesar 9,777. Variabel keberanian mengambil risiko juga berpengaruh positif terhadap keberhasilan usaha dengan koefisien regresi sebesar 2,585. Bila dilakukan pengujian secara bersama keduanya berpengaruh terhadap keberhasilan usaha. Dari hasil temuan tersebut, diharapkan dapat bermanfaat pengusaha UMKM dalam membantu peningkatan keberhasilan usaha dengan menerapkan indikator pada percaya diri dan keberanian mengambil risiko dalam berusaha.

Akuntansi Forensik Untuk Bedah Kasus Korupsi Gita Claudia
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

This study aims to see corruption case of driving license simulator procurement project from the forensic accounting side. The number of corruption cases in Indonesia has prompted the government to order all central and regional authorities to carry out any measures to combat corruption. The role of forensic accountants is needed in order to dismantle the number of fraud that comes from corruption. Forensic accounting provides an accounting analysis that can be used for debates in court which are the basis for discussion and resolution in court.A forensic accountant is someone who understands forensic accounting. Forensic accountants have specialized expertise in accounting, auditing, finance, quantitative methods, specific areas of law, research, and investigative skills in gathering evidences, analyzing evidence, evaluating evidence, interpreting and communicating the results of the findings. This research explains the corruption case of driving license simulator project procurement of document evidence, physical evidence, testimonial evidence, and personal observation. From the findings of evidence by the forensic accountant, that can help solve the case of corruption driving license simulator procurement project.

Pengaruh Faktor-Faktor Keuangan Dan Perilaku Herding Investor Terhadap Underpricing Pada Penawaran Perdana Saham Perusahaan Yang Terdaftar Di Bei Alviano Renoldy Saputra; Elizabeth Lucky Maretha Sitinjak
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

The purpose of this study is to examine the influence of financial factors (firm liquidity ratio, and non-financial factors (herding behavior) influence on underpricing. There are 73.21 percent of companies experiencing underpricing during the public offering in 2009-2013.Therefore researchers will see the influence financial factors and herding behavior to the underpricing phenomenon.Underpricing is projected as an abnormal return, the liquidity is proxies by the current ratio (CR), the firm's activity is proxies by total assets of turnover ratio (TATO), profitability is projected Return on Assets (ROA), Assets (ROA), leverage is proxies debt to equity ratio (DER). This study uses multiple regression and fulfills all the classical assumptions. The results showed company liquidity, profitability, and herding behavior significantly influence underpricing.

Kerangka Pemberantasan Korupsi Di Usa Dan Dampaknya Ang Prisila Kartin
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

United States is well-known as a superpower country. Among all the countries in the world United States has the best economic strength, military power, and political power. But it is not in line with the Corruption Perceptions Index which indicates how corrupt their public sectors are seen to be. The rampant corruption in United States happened in both of government sector and the private sector. Some cases that have occurred are the Watergate Scandal, Lockheed Scandal, Enron, WorldCom, and Xerox. Various cases of corruption in the United States indicate that superpower country supported by strong economic, military and political conditions does not necessarily make the cases of corruption / frauds in the country to be disappear. United States needs to make efforts to eradicate corruption in the country to suppress possible corruption cases.Various efforts made by the United States in the form of law issuance and the establishment of corruption eradication agencies are expected to help overcome the problem of corruption in the world. The United States, as the axis of the world's economy and politics, has caused many countries to be affected by the enactment of anti-corruption laws. The global awareness in eradicating corruption is expected to bring a positive climate for the global economy to realize a prosperous world community

Pengaruh Modal Kerja Terhadap Penjualan Dan Laba Perusahaan (Studi Kasus pada Sektor Food and Beverage yang terdaftar di BEI 2011-2014) Erlina Yunitasari Widyamukti; Junianto Wibowo
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

Working capital is very useful for a firm, mainly when it will operate its business like to purchase raw material, to pay salary and wages, etc. With certain working capital, a firm will be able to stipulate sales and to gain profit. This research is conducted for evaluation of influencing working capital on sales and profit separately. Samples of this research consist of 13 firms go public on food and beverage sector from 2011 until 2014. Data used is secondary data of financial report from those firms from 2011 until 2014. The data is obtained with documentary method, conducted by recording data needed from financial report of www.icamel.id. Then, these data are analyzed with simple regression analysis tehnique. The results showed that with a significance level 5%, independent variables net working capital affect the dependent variable, both sales and corporate profits.

Pengukuran Kinerja Tenaga Profesional Pada Organisasi Jasa (Studi Kasus Kotabahasa Salatiga) Devitia Putri Nilamsari
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

This research aimed to describe the performance measurement and the basic indicators of performance measurement the professionals in family organization, especially in the service sector. As the strategy of depth-case study, this research uses a qualitative approach to describe the process or application of performance measurement and the basic indicators of performance measurement in Kotabahasa Salatiga. The results show that the process of performance measurementin Kotabahasa Salatiga starts from initial stage of microteaching selection which is the basic of initial performance measurement and placement for the teachers, then continued to the assessment of the teachers’ daily behavior through observation, review to the class or criticsm from students. In addition, the basic indicators of the teachers’ performance measurement are discipline, responsibility for task or job, capability both technical and conceptual and the interpersonal relationship. Based on the performance measurement, the management of Kotabahasa Salatiga gets feedback that can improve the quality and performance of organization and also be able to assess the final result whether the activities that have been planned and implemented so far as fit or not. And then, it is directing teachers to work productively and professionally so that the performance will be more satisfactory and fit with the work’s standards.

Analisis Faktor Pengusaha Kuliner Menggunakan Jasa Iklan Instagram "Jakul Semarang" Sebagai Endorser Amanda Ayu ` Dani; Sentot Suciarto A.
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

Culinary Businessman uses advertising service like Jakul Semarang Instagram as endorser. Sample chosen for this research were 65 respondents by purposive sampling. Based on factor analysis, it was found that some factors pushing some businessmen in Semarang City to promote at Jakul Semarang included endorser account credibility, endorser characteristic, product picture which liked by follower, and endorser effectiveness. The dominant factor was endorser account credibility. There were four variables in this factor namely number of followers’ and likers’ credibility, the easily known hashtag, the simplicity of endorser performance, and the number of likers per picture.

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Home Page

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Journal Mail Official sentot.sa@unika.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis, Unika Soegijapranata Semarang Gedung Yustinus Lantai 2 Jl. Pawiyatan Luhur IV/1 Bendan Duwur Semarang 50234

Location Kota semarang, Jawa tengah INDONESIA

Abstract

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Contact Email
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Journal Mail Official
sentot.sa@unika.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis, Unika Soegijapranata Semarang Gedung Yustinus Lantai 2 Jl. Pawiyatan Luhur IV/1 Bendan Duwur Semarang 50234

Location
Kota semarang,

Jawa tengah

INDONESIA