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Jurnal STIE Semarang (Edisi Elektronik)
Published by Sekolah Tinggi Ilmu ekonomi Semarang
ISSN : 20855656     EISSN : 22527826     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
JURNAL EKONOMI STIE SEMARANG is published by SEKOLAH TINGGI ILMU EKONOMI SEMARANG, Center Java, Indonesia. It is published three times a year February, June and October. JURNAL EKONOMI STIE SEMARANG is organized by the Lecturers of STIE SEMARANG and Journal Developer Team. The articles published in JURNAL EKONOMI STIE SEMARANG can be in English or Indonesian. The scopes of the topics include (1) Accounting Science (2) Management Science (3) Economic Science. Editorial Team welcome submissions of papers describing from researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, management science and economic Science.
Arjuna Subject : -
Articles 574 Documents
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PENGARUH PRESENTASE KOMISARIS INDEPENDEN TERHADAP PERGANTIAN AUDITOR EKSTERNAL PERSPEKTIF FRAUD TRIANGLE THEORY Ahmad Hijri Alfian; Achmad Zakki Baridwan
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.465

Abstract

The purpose of this study is to examine the effect of the percentage of independent commissioners on the change of external auditors. Skousen (2009) study the percentage of independent commissioners is a proxy of Opportunity while the replacement of external auditors is a proxy of Rationalization. The Fraud triangle is the first theory discovered by Cressey (1953) who said that all cheating must be based on three things, namely pressure, opportunity and rationalization. The sample of this study was 42 companies that entered the LQ-45 registered in the Indonesian Stock Exchange in the period of 2017. The analytical method used to examine the effect of the percentage of independent commissioners on external auditor turnover was linear regression analysis. The results of this study indicate that the percentage of independent commissioners has a significant positive influence on the turnover of external auditors. In other words, the fewer the number of commissioners that are independent, the more likely the change in the external auditor before the normal time changes will be the more open the opportunity. Substitution of external auditors before 5 (five) years may be an initial indication of fraud at the company, because the steps to replace external auditors are very rare.
ANALISIS FAKTOR KEGAGALAN PENGELOLAAN KOPERASI DI KABUPATEN PATI Rahmadi Rahmadi
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.466

Abstract

This study aims to (1) Describe the development of cooperatives in Pati, Central Java Province (2) Describe the impact of the failure of cooperative management in Pati Regency. (3) Ensuring that any Cooperative problems in Pati Regency can be faced and resolved so that the percentage of cooperatives that are dissolved is getting smaller. The method used in this research is a qualitative method of case study research. The technique used in data collection is done through participatory observation, interviews, and documentation by using data analysis that is carried out continuously from the beginning to the end of the study starting from collecting data, reducing data, presenting data and drawing conclusions. The results of this study indicate that: (1) Cooperatives in Pati Regency in 2017 were 1,143 cooperatives, 594 were active (51.97%), 549 were active (48.03%). (2) The consequences of the failure of cooperative management in Pati Regency, several cooperatives that were dissolved by the Cooperative Office and Regency UMKM, in 2018 a number of 527 cooperative units were dissolved. (3) Cooperative management in Pati Regency, some running well and smoothly, cooperatives that are active / well managed 29.38%, some others run poorly and not smoothly, cooperatives are not well managed / regular 21.68%
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEUANGAN DAN DAMPAKNYA PADA EFISIENSI INVESTASI: Penelitian pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia Teguh Budi Raharjo
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.467

Abstract

This study analyzes and describes the condition of the financial reporting quality manufacturing company in Indonesia, determinants and impact. The deciding factor analyzed the quality of financial reporting is characteristic of companies that include the structure of the company (firm structure), monitoring the company (firm monitoring) and firm performance. The goal of this research is to analyze and generate empirical findings about the effect of the structure of the company, monitoring the company and the company's performance against the quality of financial reporting and the influence of the corporate structure, the monitoring company, the company's performance and the quality of financial reporting on the efficiency of investment. The benefits of this research are expected to contribute ideas for the development of science primarily related financial accounting and financial reporting quality influencing factors (characteristics of the company) and its implications on the efficiency of investment. Methods of data collection is done by documentation. While the method of nanalysis performed by Path Analysis. The study concluded that of the three variables that were analyzed, only performance and monitoring variables proved to affect the quality of financial reporting. The variable structure of the companies does not affect the quality of financial reporting. Associated with the efficiency of investment, generally of four independent variables were analyzed (structure, monitoring, performance, quality financial reporting) affect not directly on the efficiency of investment. Nonetheless, the indirect effect, and the proven performance monitoring variables affecting the efficiency of investment. Both of these variables affect the efficiency of investment through the end of the financial reporting quality
HUMAN CAPITAL THEORY SEBAGAI LANDASAN TEORITIS DALAM HUMAN RESOURCE DEVELOPMENT Burhanudin Burhanudin
JURNAL STIE SEMARANG Vol 13 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Human resource is an important corporations asset that able to contribute in the achievement of organizational goals and to attain competitive advantages. In order to human resource manageable as the core competencies that is not easily imitated by competitors, the company needs to invest in training and development. The investment in human resource called human capital, and it can be implemented through human resource development (HRD). One of the underlying theories of human resource development is the human capital theory. This paper attempts to provide an overview of the definition of HRD and its components, views on HRD, theoretical foundation of HRD, as well as the human capital theory.
Peran Komitmen Organisasi Dalam Memeediasi Pengaruh Program Pelatihan, Pengembangan Karir Dan Penilaian KinerjaTerhadap Intention To Stay TAUFIK SETYADI; Taufik Setyadi; Rokhmad Budiyono
JURNAL STIE SEMARANG Vol 13 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The research problem raised in this study is to analyze the effect of training programs, career development and performance appraisals on intention to stay with organizational commitment as an intervening variable. The population in this study were all employees at PT. Life Insurance Generali Indonesia IV Semarang, totaling 48 officers. The sampling technique is a census, which uses the entire population as the research sample. The analysis tool uses multiple linear regression using two stages. The results of this study prove empirically that training programs, career development, and performance appraisals have a positive and significant effect on organizational commitment. Training programs, career development, performance appraisals, and organizational commitment have a significant positive effect on Intention to stay.
Kualitas Laporan Keuangan UMKM Berkaitan Dengan Pelatihan Akuntansi, Skala Usaha, Pemanfatan Informasi Akuntansi Endang Purwanti; Rafli Hendrawan Mustofa
JURNAL STIE SEMARANG Vol 13 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Accounting inability is one of the main factors that cause problems and result in the failure of small and medium-sized companies in developing their businesses. This study aims to examine the effect of accounting training, business scale and the use of accounting information on the quality of financial reports (a case study at the UMKM Tingkir Village Salatiga). Methods of data analysis using validity test, reliability test, multiple regression analysis, hypothesis testing. Hypothesis testing uses the T test, F test and coefficient of determination to test the effect of accounting training, business scale and the use of accounting information on the quality of financial reports at UMKM in Tingkir Village, Salatiga. The results showed that Accounting Training and Business Scale had a significant effect on the Quality of Financial Statement Presentation. The use of information has no significant effect on the quality of the presentation of financial statements
COMPARATIVE ANALYSIS OF TRADING VOLUME ACTIVITY DURING COVID-19 Bambang Triono; Silvia Hendrayanti; Wachidah Fauziyanti; Eni Puji Estuti
JURNAL STIE SEMARANG Vol 13 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The first case of the covid-19 in Indonesia was announced on March 2nd 2020, The spread of the COVID-19 pandemic eventually brought very bad risks to the world economy, including Indonesia, especially in trade, and investment. This research aims to find outthe significant difference between Trading Volume activity (Case Study on LQ-45 issuers listed on the IDX). These data have been taken for 31 days before and 31 days after the first announcement of covid-19 corona virus in Indonesia. In this study has been used 43 sample of LQ45 companies that provide complete data on a daily basis and have published on the Indonesia Stock Exchange (IDX). This research uses Wilcoxon Signed Ranks Test. The data processing results showed that there is a significant difference trading volume activity between before and after the first announcement of the covid-19 case in Indonesia. This is indicated by the significance value of 0.00 < 0.05, which the trading volume activity has decreased compared to before the covid-19 case.
PENGARUH STRATEGI PROMOSI MELALUI SOCIAL MEDIA (Context,Communication,Collaboration,Connection) TERHADAP MINAT BELI KONSUMEN (Studi Kasus pada Produk Pakaian Old Man Store di Semarang) Th.Susetyarsi Th.Susetyarsi; Rudika Harminingtyas
JURNAL STIE SEMARANG Vol 13 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

This study aims to determine how the influence of promotional strategies through social media (context, communication, collaboration and connection) on consumer buying interest in Old Man Store Semarang. To answer the research objectives, so a research was conducted by taking as many as 80 samples of consumers who live in the city of Semarang. The method use in sampling is non probability sampling method, namely sampling by determining specific criteria for consumers in the city of Semarang. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used multiple linear regression analysis and the data were processed using SPSS software version 17 for windows. Based on the results of the analysis, it is shown that the context variable has a positive effect on buying interest, namely 0,666, the collaboration variable has a positive effect on consumer purchase intention, which is equal to 0,305 connection has a positive effect on customer buying interest, namely 0,267. Meanwhile, the communication variable has a negative effect on consumer purchase interest, which is -0,004. Variables simultaneously or together variables context, communication, collaboration and connection have an effect on buying interest in Old Man Store of 30,139 with a significance value of 0,000. Variable context, communication, collaboration dan connection explain the variable consumer buying interest in Old Man Store Semarang at 61,6% while the remaining 38,4% is explained by other causes outside the model
MEWUJUDKAN PENINGKATAN KINERJA APARATUR SIPIL NEGARA MELALUI PERAN KEPEMIMPINAN, KOMPETENSI, PERENCANAAN ANGGARAN, DIKLAT DAN LINGKUNGAN KERJA DENGAN MOTIVASI DAN DISIPLIN Mulyanto Mulyanto
JURNAL STIE SEMARANG Vol 13 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Tujuan penelitian ini adalah untuk mengetahui, menguji dan menganalisis Pengaruh Kepemimpinan, Kompetensi, Perencanaan Anggaran, Diklat Dan Lingkungan Kerja Terhadap Motivasi, Disiplin Dan Kinerja Aparatur Sipil Negara (Studi Pada Pemerintahan Kota Surakarta). Penelitian ini merupakan penelitian dengan sensus. Data yang digunakan adalah data primer dengan mengambil sampel seluruh populasi sebanyak 279 responden. Penelitian ini menggunakan alat analisis berupa uji validitas, uji reliabilitas, uji linieritas, analisa jalur, analisa regresi linier berganda, uji t, uji F dan koefisien determinasi. Pengujian validitas dan reliabilitas dilakukan dengan menggunakan teknik one shot methods mendapatkan hasil yaitu seluruh item dinyatakan valid dan reliabel. Hasil Uji t menunjukan bahwa kepemimpinan berpengaruh tidak signifikan terhadap motivasi; kompetensi berpengaruh signifikan terhadap motivasi; perencanaan anggaran berpengaruh signifikan terhadap motivasi; diklat berpengaruh tidak signifikan terhadap motivasi; lingkungan kerja berpengaruh signifikan terhadap motivasi, kepemimpinan berpengaruh tidak signifikan terhadap disiplin; kompetensi berpengaruh tidak signifikan terhadap disiplin; perencanaan anggaran berpengaruh signifikan terhadap disiplin; diklat berpengaruh tidak signifikan terhadap disiplin; lingkungan kerja berpengaruh signifikan terhadap disiplin, kepemimpinan berpengaruh signifikan terhadap kinerja; kompetensi berpengaruh tidak signifikan terhadap kinerja; perencanaan anggaran berpengaruh signifikan terhadap kinerja; diklat berpengaruh signifikan terhadap kinerja; lingkungan kerja berpengaruh tidak signifikan terhadap kinerja; motivasi berpengaruh signifikan terhadap kinerja; disiplin berpengaruh signifikan terhadap kinerja.
ANALISIS FAKTOR KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR Tossy Aryanto; Wachidah Fauziyanti; Siti Rochmah
JURNAL STIE SEMARANG Vol 13 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The use of debt by the company must also be controlled, so that it does not exceed the company's own capital, so that internal control is needed, such as management and intensive supervision from the majority shareholder, namely institutional parties. The population in this study is a case study of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. This study uses secondary data. Collection in the form of annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange via the IDX web. The method of analysis was carried out using descriptive statistical tests, classical assumption tests and multiple regression analysis. The results of the analysis that has been carried out on companies in the manufacturing sector, regarding the influence of company size, profitability, sales growth on debt policy, it can be concluded that company size has a significant effect on debt policy. Profitability has a significant effect on debt policy and sales growth has no significant effect on debt policy. Advice to potential investors and investors, to pay more attention to these variables in the company before making investment decisions. Management needs to further improve the effectiveness and efficiency of the company such as minimizing costs properly which can increase company profits and ultimately increase company value.

Page 33 of 58 | Total Record : 574

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