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JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu ekonomi Semarang
ISSN : -     EISSN : 27231054     DOI : https://doi.org/10.33747
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The CAPITAL Journal is a scientific journal that can be accessed openly for academics, researchers, students, lecturers and professional practitioners published by STIE Semarang. The journal CAPITAL is a periodical publication (twice a year, published in July and December) with the main objective to disseminate scientific findings in the fields of Economic Policy, Management and accounting. Capital Journal is indexed by Google Scholar, and several other indexers. Jurnal CAPITAL adalah sebuah jurnal ilmiah yang dapat diakses secara terbuka untuk para akademisi, peneliti, mahasiswa, dosen dan praktisi frofesional yang diterbitkan oleh STIE Semarang. Jurnal CAPITAL merupakan publikasi berkala (dua kali setahun, terbit pada bulan Juli dan Desember) dengan tujuan utama untuk menyebarluaskan temuan-temuan ilmiah di bidang Kebijakan Ekonomi, Manajemen dan akuntansi. Jurnal Capital diindeks oleh Google Scholar, dan beberapa pengindeks lain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 5 No 1 (2023): July 2023" : 10 Documents clear
Kontribusi Pekerja Wanita Terhadap Ekonomi Keluarga Yovita Mumpuni Hartarini; Siti Khayatun; Tika Selviana
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.163

Abstract

Women's participation in the world of work has made a major contribution to family welfare. In general, women are encouraged to make a living by the demands of the household economy, this is due to the ever-increasing family needs, while real income does not always increase.. The purpose of this study was to analyze the influence of worker motivation, work pressure and income satisfaction of women cleaning swallow's nests as a family economic contribution in East Ungaran. The population in this study were 30 female swallow nest cleaning workers. The sample in this study amounted to 30 samples. This sample was obtained by using saturated sampling technique. This research data analysis tool uses multiple linear regression. The results showed that motivation (p value 0.000), work pressure (p value 0.000), and income satisfaction (p value 0.000) of female swiftlet nest cleaning workers had a positive effect on the economic contribution of families in East Ungaran. Suggestions for women's work to increase the role of women in the family economy by increasing the economic contribution through being more self-motivated at work, making work pressure a passion for work and trying to work well so as to create income satisfaction. Keep prioritizing the family, and the duties of women in the family even though they have to look for additional income.
DETERMINAN NILAI PERUSAHAAN TERHADAP SEKTOR CONSUMER NON CYCLICALS Wachidah Fauziyanti; Sarbullah Sarbullah; Lia Anisatul F
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.165

Abstract

Firm value is a certain condition that has been achieved by a company as an illustration of public trust in the company after going through a process of activity for several years. This study aims to determine the effect of capital structure, company growth and profitability on firm value in consumer non-cyclicals sector companies. listed on the Indonesia Stock Exchange in 2019-2021.The population in this study is consumer non-cyclicals sector companies listed on the main board index of the Indonesian Stock Exchange totaling 57 companies. The sample in this study used purposive sampling so that a sample of 30 companies was obtained. Methods of data analysis using multiple linear regression analysis. Based on the results of data analysis it was concluded that capital structure has a significant effect on firm value, company growth has no significant effect on firm value, Profitability has no significant effect on firm value. Suggestions and conclusions for future researchers are advised to examine other factors that are thought to influence the occurrence of firm value.
PENERAPAN PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Fandil Fandil; Sarbullah Sarbullah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.166

Abstract

Abstract. Problem that MSME actors generally experience is limited understanding of accounting and ability in accounting. This causes MSMEs to use simple recording by recording cash receipts and disbursements. This study aimed to analyze application of financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SEK-EMKM) at UD UMKM. Andalan Jaya. This type of research uses qualitative research. Research design uses qualitative descriptive method. This research was conducted at UD UMKM. Andalan Jaya in Tegal Regency. Kind of data used is primary data. Primary data from this study came from respondents' answers. Data is obtained by conducting interviews, observation, and direct documentation. Data were analyzed using basic accounting in preparing financial statements at UD Andalan Jaya based on 2018 Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) literature. Results show that UD Andalan Jaya does not have financial statements and only has records of sales and purchase transactions, so this is not by guidelines of Financial Accounting Standards for Micro, Small and Medium Entities. This study resulted in UD Andalan Jaya's financial position for December 31, 2020, as follows Assets IDR 1,795,099,224, Liabilities IDR 750,000,000, Capital IDR 1,045,099,224, and Net profit IDR 240,099,224.
MODEL PENINGKATAN KOMITMEN ORGANISASI BERBASIS PADA KNOWLEDGE SHARING, LEADERSHIP DAN KOMPENSASI Natoil Natoil; Yovita Mumpuni Hartarini; Warsilan Warsilan
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.167

Abstract

This study aims to examine the effect of knowledge sharing, leadership and compensation and their impact on organizational commitment. The problem in this research is how to increase organizational commitment in the Karangjati Business Development Cooperative. In this study, the population used was all cooperative employees, totaling 34 people. Regression analysis was run using Statistical Package Social Science (SPSS) software, which was used to analyze the data. The results of the analysis showed that knowledge sharing, leadership and compensation had a significant effect on organizational commitment. These empirical findings indicate that knowledge sharing on employee organizational commitment shows a t-count value of 4,239, leadership shows a t-count value of 3,418 and compensation shows a t-count value of 4,966 which has a significant effect on organizational commitment.
PENGARUH KESADARAN MERK, ASOSIASI MERK DAN LOYALITAS MERK TERHADAP EKUITAS MERK PENGGUNA MAXIM DI KOTA SEMARANG Evinta Amalia Nurhidayah; Fidyah Yuli Ernawati; Adlan Susendra
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.168

Abstract

Transportasi merupakan salah satu sarana perhubungan yang sangat penting dalam segala hal aktivitas manusia. Semakin berkembang sarana transportasi semakin mudah terjalin hubungan antar manusia. Seperti halnya saat ini perkembangan di industri transportasi berkembang dengan sangat pesat, terlihat dari munculnya transportasi ojek online salah satunya adalah Taxi Maxim. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran merek, asosiasi merek dan loyalitas merek terhadap ekuitas merekpengguna Maxim di Kota Semarang. Populasi dari penelitian ini adalah semua pengguna aplikasi Maxim di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan metode non probability dengan menggunakan metode sampling aksidental (accidental samping). Maka sampel dari populasi ini adalah siapa saja yang secara kebetulan menggunakan aplikasi Maxim untuk media transportasi online. Penelitian ini menggunakan metode kuantitatif. Data yang diperoleh kemudian dilakukan analisis meliputi: uji validitas, uji reliabilitas, uji asumsi klasik yang terdiri dari: uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, analisis regresi linear berganda, uji t, uji F,dan analisis koefisien determinasi (R2).
THE EFFECT OF CREATIVITY AND FAMILY ENVIRONMENT TO ENTREPRENEUR INTENTION ON STUDENT Vinda Afnita
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.183

Abstract

Abstraksi. Rendahnya serapan lapangan pekerjaan membuat penganguran semakin bertambah. Ini merupakan masalah yang harus segera diatasi agar tingkat perekonomian suatu Negara baik. Sekolah Menengah Kejuruan (SMK) salah satu program pemerintah untuk menghasilkan lulusan siap kerja dan mampu membuka usaha sendiri. Penelitian ini dimaksudkan untuk melihat pengaruh kreativitas dan lingkungan keluarga terhadap minat wirausaha pada siswa SMKN 2 dan SMKN 3 Kota Padang. Berdasarkan masalahan yang akan diteliti oleh peneliti maka penelitian ini di klasifikasikan sebagai penelitian deskriptif dan asosiatif. Populasi dalam penelitian seluruh siswa SMKN 2 dan SMKN 3 kelas XII Kota Padang sebanyak 781 siswa dengan sampel 384 siswa. Sampel yang digunakan dipilih dengan metode proporsional randomsampling. Berdasarkan penelitian yang dilakukan bahwa kreativitas dan lingkungan keluarga berpengaruh terhadap minat berwirausaha. Kreativitas berpengaruh terhadap minat berwirausaha SMKN 2 dan SMKN 3 Kota Padang. Lingkungan keluarga berpengaruh signifikan terhadap minat berwirausaha.
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS eni puji estuti; Putri Sendang Sari
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.184

Abstract

Abstract. At the beginning of 2020 the covid-19 pandemic began to enter Indonesia which had an impact on almost various areas of life. One of them is in the economic field, in the economic field many companies in various sectors are affected and experiencing financial difficulties. So the purpose of this research is to analyze the effect of profitability, liquidity, and leverage on financial distress. The population in this study is a manufacturing company in the consumer goods industry sub-sector which is listed on the Indonesia Stock Exchange. The technique used is a purposive sampling technique with a sample of 28 companies. The data obtained were analyzed using multiple linear regression analysis. Based on the t test obtained profitability has no effect on financial distress with the test results of a significance value of 0.318 > 0.05 and a t value of 1.009 <2.007. Liquidity has an effect on financial distress with the test results of a significance value of 0.001 < 0.05 and a t value of 3.492 > 2.007. And Leverage has no effect on financial distress with the results of testing a significance value of 0.781 > 0.05 and a t-value of 0.279 < 2.007. In the Coefficient of Determination Test, the R-Square value is 0.059, which means that the effect of profitability, liquidity and leverage on financial distress is 19.1%.
Pengaruh Bias Perilaku Investor Terhadap Keputusan Investasi Di Pasar Saham Yopi Adhimas Fitra
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.185

Abstract

The goal of this study was to analyze and collect data on the variables that affect a person's ability to make informed investing decisions. 158 respondents made up the study's sample population. The information utilized this research were primary data collected using survey methods, and the sample was gathered through the distribution of research questionnaires. The The findings of this study demonstrate that herding behavior positively affects investment choices, Heuristic Behavior has no effect on Investment Decisions, Disposition Effect has a positive effect on Investment Decisions, and Attitudes on Risk have a negative and significant effect on Investment Decisions. And recommendations for more study are anticipated to be a reference in making decisions and adjusting the variables used with each other's psychology before making investment making choices so they can reduce risk and increase the revenue obtained and also before making decisions for novice investors are expected to try to learn the concept invest or ask friends or individuals who have experience in investing before making a decision because it is important to reduce the risk of loss and encourage success in investing in securities, especially stocks.
PENGARUH MODAL MINIMAL, PENGETAHUAN INVESTASI DAN PRESEPSI RISIKO INVESTASI TERHADAP MINAT INVESTASI MAHASISWA DI PASAR MODAL Silvia Hendrayanti; Paramitha Dyan Shavira
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.186

Abstract

There are many things that can affect students' investment interest from various factors, such as minimal capital, investment knowledge and risk perception. The purpose of this study was to determine the minimum capital factors, investment knowledge and risk perceptions that influence STIE Semarang students' interest in investing in the capital market. In this study, researchers used quantitative analysis methods and for sampling in this study used a purposive sampling technique using the entire population of 46 STIE Semarang students. From the results of data processing, it is obtained that the t test on minimum capital has a significance value of 0.031 <0.050, meaning that the minimum capital variable has a positive and significant effect on investment interest. The investment knowledge variable has a significance value of 0.118 > 0.050, meaning that the investment knowledge variable has a positive and insignificant effect on investment interest. And the risk perception variable has a significance value of 0.038 <0.050, meaning that the risk perception variable has a positive and significant effect on investment interest. From the research results, the results of the F test were 24.664 > 2.83 with a significance value of 0.000 <0.050. Suggestions for campuses and investment galleries, namely, are expected to increase knowledge and provide education to students regarding investment knowledge in order to attract student investment interest
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN PELAPORAN KEUANGAN MELALUI INTERNET FINANCIAL REPORTING (IFR) Marhamah Marhamah; Penta Widyartati
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.187

Abstract

The internet is a communication network that functions to connect between electronic media quickly and precisely. The communication network will convey some of the information sent by transmitting signals with a frequency that has been adjusted for global standards in the use of the internet network It self using the Transmission Control Protocol/Internet Protocol. The company utilizes the internet as an appropriate financial reporting medium and is considered to be able to increase the effectiveness of the company's operations. Internet Financial Reporting (IFR) is voluntary disclosure of financial reports via the internet by companies. The application of IFR is carried out according to the company's objectives which are intended to increase the company's credibility. The positive impact of Internet Financial Reporting (IFR) is that the presentation of data in a timely and accurate manner is very useful for potential investors/investors in making investment decisions in companies. The research population for banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 was 43 companies. Using the purposive sampling method, a sample of 25 companies was obtained. The data used is secondary data from the Indonesia Stock Exchange (IDX) with multiple linear regression analysis method. The results of the analysis show that the leverage variable has a significant effect on Internet Financial Reporting (IFR), while the variables of profitability, auditor reputation, and company size have no effect on Internet Financial Reporting (IFR). Banking is expected to use Internet Financial Reporting (IFR) so that the public can see banking performance, especially in disclosing financial reports so that trust in banks is as good as possible.

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