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Contact Name
Fidyah Yuli Ernawati
Contact Email
fidyah.yuli13@gmail.com
Phone
+6285799656290
Journal Mail Official
jurnal@stiesemarang.ac.id
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal STIE Semarang (Edisi Elektronik)
ISSN : 20855656     EISSN : 22527826     DOI : -
Core Subject : Economy, 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
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Willa Putri Malinda Buchori
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.643

Abstract

IDENTIFIKASI SEKTOR UNGGULAN DALAM MENINGKATKAN EKONOMI DAERAH DI KABUPATEN BANYUMAS maulida dewi pangestika
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.644

Abstract

Abstract. Identification of leading sectors in banyumas regency is one of the means to develop economy according to its potential. This is opportunity for the region to employ natural resources. However, there is a decentralization policy haven’t been able to improve economy. Its indicated by the high regional inequality even though the source of financing has been fully managed by the local government. This study purpose to determine the superior sector of banyumas regency. The study uses secondary data sources from the central statistics agency in the 2018-2022. The analysis used includes location quentiont (LQ), shift share (SS), and Tipology Klassen. The results showed that Banyumas regency had a shift in leading sectors with prime categories sectors including industrial processing, construction, information and communication. While, potential conditions including retail trade, agriculture. Keyword: leading sector, gross domestic bruto, fiscal decentralization Abstraksi. Identifikasi sektor unggulan pada kabupaten banyumas merupakan salah satu upaya dalam mengembangkan ekonomi sesuai dengan potensi yang dimiliki. Hal tersebut menjadi peluang bagi wilayah dalam memanfaatkan sumber daya alam. Namun adanya kebijakan desentralisasi fiskal ternyata belum mampu memaksimalkan perekonomian. Hal ini ditunjukkan dengan tingginya ketimpangan wilayah walaupun sumber pendanaan sepenuhnya telah dikelola oleh pemerintah daerah. Penelitian ini bertujuan unuk mengetahui sektor unggulan kabupaten banyumas. Penelitian ini menggunakan sumber data sekunder dari badan pusat statistik pada rentan waktu tahun 2018-2022. Analisis yang digunakan antara lain Location Quentiont, Shift Share, dan tipologi klassen. Hasil penelitian didapat bahwa kabupaten banyumas memiliki pergeseran sektor unggulan dengan kategori prima atau perekonomian cepat antara lain industri pengolahan, konstruksi,dam informasi dan komunikasi, sedangkan kondisi potensial yaitu perdagangan besar dan eceran serta pertanian, pertenak, dan perikanan. Kata kunci: sektor unggulan, produk domestik regional bruto, desentralisasi fiskal
EFFECTIVE TAX RATE DITINJAU DARI PROFITABILITY, LEVERAGE DAN SIZE PADA PERUSAHAAN SEKTOR KONSTRUKSI DAN BANGUNAN Desyani Purwaningrum; Fandil Fandil
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.647

Abstract

Tax Avoidance adalah proses pengendalian tindakan agar terhindar dari konsekuensi pengenaan pajak yang tidak dikehendaki Tujuan penelitian ini adalah untuk mengetahui pengaruh profitability, leverage, dan size terhadap effective tax rate. Populasi dalam penelitian ini adalah Perusahaan Sektor Konstruksi dan Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 yang berjumlah 23 perusahaan. Sampel dalam penelitian ini menggunakan metode Purposive Sampling, di mana diperoleh sampel sebanyak 10 perusahaan. Variabel independen dalam penelitian ini adalah Return On Asset, Leverage dan Size, variabel dependen dalam penelitian ini adalah Effective Tax Rate. Metode pengumpulan data menggunakan dokumentasi. Metode analisis yang digunakan adalah uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Profitability berpengaruh signifikan terhadap Effective Tax Rate. Leverage, Size tidak berpengaruh signifikan terhadap Effective Tax Rate. Angka koefisien determinasi (Adjusted R Square) sebesar 0,0175. Hal ini berarti bahwa pengaruh profitability, leverage, dan size berperan sebesar 17,5% dapat menjelaskan Effective Tax Rate.
Analisis Rasio Keuangan Yang Mempengaruhi Pertumbuhan Sisa Hasil Usaha Pada PT. BPR Arto Moro Semarang Periode 2020-2022 Munasikhin Munasikhin; Arini Novandalina; Rokhmad Budiyono
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.650

Abstract

Sisa hasil usaha merupakan pendapatan yang diperoleh dalam satu tahun buku dikurang dengan biaya, penyusutan, dan kewajiban lain termasuk pajak dalam tahun buku yang bersangkutan. Penelitian ini bertujuan untuk mengetahui pengaruh CR (Current Ratio), DER (Debt To Equity Ratio), TATO (Total Assets Turnover) dan NPM (Net Profit Margin) terhadap laba pada PT. BPR Arto Moro periode 2020-2022. Populasi dalam penelitian ini adalah laporan keuangan PT. BPR Arto Moro Semarang. Sampel dalam penelitian ini adalah laporan keuangan PT. BPR Arto Moro Semarang periode 2020-2022. Variabel bebas (independen) dalam penelitian ini adalah CR (Current Ratio), DER (Debt To Equity Ratio), TATO (Total Assets Turnover) dan NPM (Net Profit Margin) sedangkan variabel terikat (dependen) dalam penelitian ini adalah Laba. Metode pengumpulan data yang digunakan adalah metode dokumentasi. Metode analisis dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autukorelasi), analisis regresi linier berganda dan pengujian hipotesis (uji t statistik, uji koefisien determinasi). Berdasarkan hasil penelitian, maka peneliti menyarankan untuk pihak manajemen PT. BPR Arto Moro Semarang dapat memaksimalkan kinerja perusahaan, lebih menggunakan modal sendiri daripada modal pinjaman, serta meningkatkan pemberian pinjaman yang produktif dan mengurangi pengeluaran yang dapat menekan pertumbuhan sisa hasil usaha
PENGARUH KUALITAS PELAYANAN, SANKSI DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KABUPATEN PATI (Studi Kasus BPKAD Pati) Bella Verina Cornelia; Alfita Rakhmayani; Eiffeliena Nur’aini Fisikaningputri Purwienanti
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.651

Abstract

CUSTOMER PREFERENCES IN CHOOSING A SECURITIES COMPANY Ragil Pardiyono; Jahny Sastradiharja
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.652

Abstract

Investing is not something foreign to the people of Indonesia. In general, people choose traditional investments that have low risk, such as deposits in banks, buying land, gardens, buildings, and precious metals. People feel safer by investing like that because the price of these goods will increase even though the return (investment return) is small. This changed after the 2000s, various groups have started to look at investments that can generate large returns. One form of investment that generates high returns is investment in the capital market. There is a decrease in the number of securities companies from year to year which was inversely proportional to the increase in individual investor type SID shares. The decline in the number of securities companies was caused by several companies being unable to compete due to the small number of customers. One of the factors causing the decline in the number of securities companies is the ability of marketing strategies. This research will measure the factors that become the preferences of prospective customers of securities companies in the decision to become their customers. The model used as a reference is the marketing mix. Data processing uses factor analysis which results in the formation of 5 factors which contain marketing mix derivatives.
MANAJEMEN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI: STUDI KASUS PADA PERUSAHAAN BUMN Nurdhiana Nurdhiana; Triani triani; Tjandra Tirtono
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.655

Abstract

Financial reports as a liaison media between management and owners are an important source of information so they must be reliable and relevant. However, financial reports are prone to being manipulated by management and can mislead users. Management can intervene in financial statements to fulfill certain objectives by carrying out earnings management. This study aims to analyze the influence of profitability, leverage, firm size on earnings management. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. Sampling using purposive sampling method. The data analysis technique to test the hypothesis uses moderated regression analysis. The results show that profitability has a no effect on earnings management. Leverage has a negative effect on earnings management. Firm size has no effect on earnings management.
MENGUNGKAP KEBERHASILAN BAURAN PEMASARAN PADA USAHA KULINER TOKO ROTI Melina Ananda Putri; Dwi Widi Pratito S. N., SE. M.M
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.657

Abstract

Thisf researchf isf motivatedf byf thisf periodf off technologicalf advancementf andf competitivef marketf competition, culinaryf businessf peoplef whof want to win the competition must pay attention and implement the right marketing strategy. Onef strategyf thatf isf widelyf usedf byf culinaryf businessf actorsf isf thef marketingf mixf strategyf (Marketingf Mixf Strategy). Basically, thef purposef off establishingf af companyf isf tof seekf thef maximumf possiblef profit. Thisf researchf usesf af qualitativef approach, thef locationf off thef studyf isf atf Galaxyf Bakeryf Ungaranf Bakeryf Jalanf Hos.Cokroaminotof Rukof Alun-Alun Center No.4, Ungaran Village, West Ungaran District, Krajan, Ungaran, Ungaran Bar. District, Semarang Regency, Central Java 50511. Dataf sourcesf usef observation, finterviews, fand fdocumentation. Thef resultsf off thisf studyf are: Galaxyf Bakery Bakery strategy in the form of a variety of products and flavors, affordable prices, strategic locations withf comfortf and goodf service, promotionf on socialf mediaf and wordf of mouthf carried out byf consumersf themselvefs aref able to make potential customers interested in coming and becoming regular customers.
SEKRETARIS DAN LINGKUNGAN KERJA Naniek Risnawati
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.671

Abstract

Abstract. In order to achieve the survival of the company, it is necessary to have a secretary as the right hand of the leader who is in charge of assisting the leadership tasks and being a person who can be relied upon in the company. In order for a company to have a stable and continuously increasing level of profitability, maximum quality work productivity is required. One of the factors that affect employee work productivity is the work environment that exists in a company both in terms of physical and non-physical. This is where the role of the secretary is needed in creating a conducive and supportive work environment and atmosphere.. Keyword: secretary, work environment, work atmosphere Abstraksi. Untuk tercapainya keberlangsungan hidup perusahaan maka perlu seorang sekretaris sebagai tangan kanan pimpinan yang bertugas membantu tugas-tugas pimpinan serta menjadi orang yang bisa diandalkan dalam perusahaan. Agar perusahaan memiliki tingkat profitabilitas yang stabil dan terus meningkat, diperlukan kualitas produktivitas kerja yang maksimal. Salah satu faktor yang mempengaruhi produktivitas kerja karyawan adalah lingkungan kerja yang ada pada suatu perusahaan tersebut baik dalam hal fisik maupun non fisik. Disinilah peran sekretaris sangat dibutuhkan dalam menciptakan lingkungan dan suasana kerja yang kondusif dan mendukung. Kata kunci: sekretaris, lingkungan kerja, suasana kerja
DETERMINAN FIRM VALUE PERUSAHAAN PROPERTY DAN REAL ESTATE Novan Kurniawan; Marhamah - Marhamah; Jefri Heridiansyah
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.675

Abstract

Abstract. Firm Value is an investor's perception of a company's level of success which is often linked to share prices. Firm value is investors' perception of a company which is reflected in its stable share price in the long term. Firm value is proxied by Price Book Value (PBV), which is the comparison between the share price and the book value per share. This research aims to examine the effect of profitability on firm value in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research is 81 property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample in this study used the Purposive Sampling method so that a sample of 15 issuers was obtained. The variables in this research are Profitability, Leverage, Debt Policy, Liquidity, and Firm Value. The analytical method used in this research is multiple linear regression analysis. Based on the results of data analysis, it is concluded that the profitability variable has no significant effect on Firm Value, the leverage variable has no significant effect on Firm Value, the debt policy variable has no significant effect on Firm Value, the liquidity variable has a significant effect on Firm Value. For investors and potential investors, to look more carefully at market conditions and examine more closely the financial reports submitted by issuers (companies) before making investments, especially in relation to the amount of debt, in making debt policies, companies must pay more attention to liquidity and business risk factors.

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