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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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ANALISIS PENGARUH KUALITAS PELAYANAN, HARGA DAN KEMUDAHAN AKSES TERHADAP KEPUASAN PENGUNJUNG DI PLANETARIUM DAN OBSERVATORIUM UIN WALISONGO SEMARANG sopi, sopi; Mina, Muhammad Saefuddin
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.807

Abstract

Tourism is one of the important sectors as the mainstay of the country's economic resources, especially when the tourist attractions are visited by foreign tourists. The purpose of this study was to determine whether the quality of service, price, and ease of access to visitor satisfaction at the Planetarium and Observatory UIN Walisongo. This study took a sample of 100 visitors. The data analysis technique used to solve the problems in this study is to use regression analysis. This analysis is used to determine and obtain an overview of the effect of service quality (X1), price (X2), and ease of access (X3) on visitor satisfaction (Y) at the Planetarium and Observatory of UIN Walisongo. Data processing in this study using the SPSS computer program. The test results obtained first, the service quality variable obtained a t-count value of 3.687 with a significance value of 0.001 smaller than 0.05 and the regression coefficient has a positive value of 0.393. So this study succeeded in proving the first hypothesis which says that “there is a positive effect of service quality on visitor satisfaction at the UIN Walisongo Planetarium and Observatory”. Second, the price variable obtained a t-count value of 2.106 with a significance value of 0.038 smaller than 0.05 and the regression coefficient has a positive value of 0.212. So this study succeeded in proving the second hypothesis which says that “there is a positive effect of price on visitor satisfaction at the Planetarium and Observatory of UIN Walisongo”. Third, the ease of access variable obtained a t-count value of 2.268 with a significance value of 0.026 smaller than 0.05 and the regression coefficient has a positive value of 0.216. So this study succeeded in proving the third hypothesis which says that “there is a positive effect of promotion on visitor satisfaction at the Planetarium and Observatory of UIN Walisongo”. The conclusion in this study is that service quality (X1), price (X2), ease of access (X3) have a positive effect on visitor satisfaction (Y) planetarium and Observatory UIN Walisongo. Suggestions in this study are to provide services to customers should be in accordance with established service standards. can pay attention to prices well.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2018-2022 Setiyanti, Sri Wiranti; Heridiansyah, Jefri; Janah, Rondatul
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.810

Abstract

Ketepatan waktu pelaporan keuangan merupakan suatu kewajiban bagi setiap perusahaan. Semakin tepat waktu laporan keuangan disampaikan, maka informasi yang disajikan akan semakin bermanfaat bagi para pemakainya dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel solvabilitas, likuiditas, profitabilitas, dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di BEI tahun 2018-2022 sejumlah 57 perusahaan. Pengambilan sampel menggunakan metode purposive sampling yaitu pemilihan sampel dengan menggunakan pertimbangan tertentu dan diperoleh 19 perusahaan. Variabel dalam penelitian ini yaitu ketepatan waktu, solvabilitas, likuiditas, profitabilitas, dan ukuran perusahaan. Variabel tersebut kemudian diuji dengan menggunakan regresi logistic. Hasil penelitian mengidentifikasi bahwa solvabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,398 > 0,05. Likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,332 > 0,05. Profitabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,670 > 0,05. Dan ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,739 > 0,05. Dengan koefisien determinan sebesar 0,229. Untuk penelitian selanjutnya disarankan memperluas objek penelitian, yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia, serta menambah variabel lain misalnya umur perusahaan, reputasi KAP, dan opini auditor agar hasil penelitian lebih bervariasi dan mampu menjelaskan variabel lain yang tidak dapat dijelaskan variabel independen pada penelitian ini.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN TARIF PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Nafiah, Zumrotun; Hendrayanti, Silvia; Sopi, Sopi; Chasanah, Nur
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.812

Abstract

The evaluation of a company can be measured by how much profit the company makes. Inmanagements intention and desire to reduce and achieve tax minimization, management will tend to work towards tax reduction. This study aims to examine the effect of Tax Planning, Deferred Tax Expenses and Tax Rates on Earnings Management. The population in this study are manufacturing companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the number of samples in this study were 32 companies. The analysis used in this study is descriptive statistical test, classical assumption test (normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test), multiple linear regression test analysis, and hypothesis testing (coefficient of determination test and t test). The measuring tool used for this analysis is the SPSS Version 26 program. That based on the partial test (t test), Tax Planning has a negative and insignificant effect on Earnings Management and Deferred Tax Expense has a positive and insignificant effect on Earnings Management, while Tax Rates have a positive and significant effect on Earnings Management. Together (f test), Tax Planning, Deferred Tax Expenses and Tax Rates have an effect on Earnings Management with a significance value of 0.003 <0.05. For further research, it is recommended to expand the number of samples, not only using one sector but using all sectors listed on the Indonesia Stock Exchange.
PENGARUH BIAYA PRODUKSI TERHADAP PENJUALAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2021-2023 Fauziyanti, Wachidah; Annafia, Layla Asti Aisya
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.813

Abstract

This study aims to analyze the influence of raw material costs, labor costs, and overhead costs on sales in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data derived from company financial reports over a three-year period. The results show that raw material costs and labor costs do not have a significant effect on sales, whereas overhead costs have a significant and positive impact. The regression model shows an Adjusted R Square value of 0.936, indicating that 93.6% of the variation in sales can be explained by the three independent variables. The study concludes that effective management of overhead costs can contribute to increased sales performance.

Page 58 of 58 | Total Record : 574

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