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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 134 Documents
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THE EFFECT OF WELFARE AND HEALTH ALLOWANCES ON THE WORK PERFORMANCE OF BRI EMPLOYEES OF THE PATI KARABAN UNIT Nindhita, Yoga; Hendrayanti, Silvia; Wanuri, Wanuri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.211

Abstract

Work performance is a work result achieved by an employee which is seen from his personal characteristics and perception of his role in work, or a separate form of assessment in implementing and improving his work program. This research aims to determine the effect of welfare and health benefits on the work performance of BRI Karaban Pati unit employees. The population in this study were 31 BRI Karaban Pati unit employees. The sampling method used was non-probability sampling with an accidental sampling technique using the census method. The data analysis technique used in this research is multiple regression with the help of calculations via the SPSS application. The results of the calculations that have been carried out show that the t-calculated value of welfare benefits is 2.804 > t-table 2.048. This shows that the welfare benefits variable has a positive and significant effect on employee work performance, so the calculated t value for health benefits is 4.134 > t table 2.048. This shows that the occupational health benefits variable has a positive and significant effect on employee work performance. The coefficient of determination (R Square) is 0.752. This means that the welfare and health benefits variables have a role of 75.2%, together they are able to explain or explain employee work performance variables. It is best for the BRI Karaban unit to distribute bonuses or commissions in the form of performance levels or based on position and responsibility.
DETEKSI PENGHINDARAN PAJAK: LEVERAGE, RETURN ON ASSET, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL DI INDONESIA Kartika, Andi; Fitriati, Ika Rosyada
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.212

Abstract

This study examines the effect of leverage, Return On Assets (ROA), firm size, and institutional on tax avoidance. This study uses the subject of manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2020 to 2022. The total sample used in this study is 75 manufacturing companies with a research period of 3 years. The sample was selected by purposive sampling method. The relationship and influence between variables is explained using multiple regression analysis method. The results showed that return on assets and firm size had a positive effect on tax avoidance, meanwhile, leverage and institutional have not been able to prove their influence on tax avoidance.
ANALISIS KEPUASAN KERJA KARYAWAN DITINJAU DARI PENGEMBANGAN KARIR, FASILITAS KERJA DAN LINGKUNGAN KERJA Aryanto, Tossy; Junaidi, Achmad; Wahyudi, Wahyudi; Febrianti, Sania
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.217

Abstract

The purpose of this study was to analyze the influence of career development, work facilities and work environment on employee job satisfaction in the technical building of PT Selalu Cinta Indonesia in Salatiga. This type of research is quantitative research. The sampling technique used random sampling technique. Data collection using questionnaires. The sample taken was 100 employees who work in the technical building of PT Selalu Cinta Indonesia in Salatiga. The independent variables in this study are career development (X1), work facilities (X2), and work environment (X3) while the dependent variable is employee job satisfaction (Y). The results of the study showed that there was a positive and significant influence on job satisfaction, namely the work environment (X3) with a regression coefficient of 0.362; then the work facility variable (X2) with a regression coefficient of 0.347, and the career development variable (X1) with a regression coefficient of 0.244. The suggestion in this study is the importance of management to improve career development, work facilities and work environment for employee job satisfaction. Such as improving work facilities and work environment and conducting training for career development
IMPLEMENTASI MANAJEMEN USAHA TERHADAP PENDAPATAN USAHA MIKRO Lakoro, Fibriyanti S; Sukrianto, Sukrianto; Latif, Samin
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 2 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i2.213

Abstract

Micro businesses in Tilamuta District make the Boalemo Regency Government collaborate with banking institutions to distribute people's business credit to be able to support and develop micro businesses in Tilamuta District. This research aims to determine the impact of business management on micro business income in Tilamuta District. The research method used is descriptive research with a qualitative approach. The types of data used are primary data and secondary data. Data collection techniques using observation, interviews and documentation. The data analysis technique used is interactive analysis using qualitative research consisting of data reduction, data presentation and data conclusion drawing. The results of the research are that business capital and competition are determining factors in increasing micro business income in Tilamuta District. Another factor is that old businesses must be able to increase income, in addition to the use of technology and digitalization in carrying out their business activities.
Strategi Meningkatkan Produktivitas Kerja: Kesejahteraan Karyawan Pengalaman Kerja dan Kinerja Sistem Informasi dalam Perspektif Kesehatan dan Keselamatan Kerja Nurcahyo, Muhammad; Sutianingsih, Sutianingsih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 2 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i2.214

Abstract

The objective of this study is to analyze the effects of various factors on the work productivity of employees of a motorcycle repair shop in Pacitan Regency. It was conducted quantitatively and involved sending out questionnaires to 30 of the shop's employees. The study was conducted using the Path Analysis and Descriptive Analysis techniques. The investigation results revealed that only the workers' safety and health conditions positively affected their productivity. They also stated that the work experience and occupational health did not affect the systems used by the shop. The study revealed that the direct and indirect effects of the different factors on the work performance of the employees were stronger than those of the information system. The information system could not mediate the effects of employee productivity and safety
TANTANGAN PROFESI SEKRETARIS DI ERA DIGITAL Risnawati, V. Naniek; Lipursari, A.
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 2 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i2.218

Abstract

In today's digital era, the world is experiencing changes and adaptations in facing the challenges and opportunities offered by information and communication technology. The development of technology, especially in the digital era, has become the main driving force in changing all aspects of society, including the secretary profession. This rapid technological progress is a challenge as well as an opportunity for company development. Every individual is required to be able to follow the developments of this increasingly sophisticated era. Likewise with secretaries, they must also blend in and adapt to the developments of the existing digital era. However, there are several challenges that need to be overcome in adapting to the digital world. This article analyzes the influence of the digital era on the transformation of secretarial work, with a focus on the challenges that arise in the digital era.
ANALISIS DETERMINAN OF NON PERFORMING LOAN (Studi pada Bank Umum BUMN di Indonesia) Istiqomah, Nabilah; Buchori, Willa Putri Malinda; Nirbita, Betanika Nila
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 2 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i2.226

Abstract

The purpose of this study is to determine: (1) the effect of LDR on NPL, (2) the effect of CAR on NPL, (3) the effect of Inflation on NPL, (4) the effect of BI rate on NPL at BUMN commercial banks for the period 2018-2023. This study is a casual associative research, quantitative approach. The population of this study, namely four BUMN commercial banks with a sample of four BUMN commercial banks and using purposive sampling technique. The research data used is secondary data in the form of quarterly financial reports for the 2018-2023 period of BUMN commercial banks. The data analysis technique used multiple linear regression with the help of the IBM SPSS 26 software program. The results showed that the positive effect of LDR on NPL with a beta value of 0.047 and a significance value of 0.000. Positive effect of CAR on NPL with beta value 0.064 and significance value 0.036. Inflation has no effect on NPL with a beta value of -0.056 and a significance value of 0.286. Negative effect of BI rate on NPL with beta value -0.487 and significance value 0.000. These findings indicate that banks need to be careful in managing LDR and CAR which have an influence on NPL. In addition, banks need to monitor macroeconomic factors such as inflation even though it has no effect, and BI rate can help reduce NPL.
KEPEMIMPINAN TRANSFORMASIONAL DAN PENGARUHNYA PADA BUDAYA PEMBELAJARAN ORGANISASI DALAM MENINGKATKAN KINERJA SDM Stiyoaji, Kirun; Radisha, Raflian Alviki; Muttaqin, Ahmad Zainul; Rahman, Restu Afrianto; Pratiwi, Ratih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 2 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i2.228

Abstract

This study uses an associative explanatory approach to examine the relationship between transformational leadership, organizational culture that supports learning, and the performance of DPRD Experts at the Secretariat of the Central Java Provincial Council. The study population involved 120 experts, with the entire population sampled through the census method. Primary data were collected using a questionnaire with a Likert scale of 1 to 5 and analyzed using the Partial Least Square (PLS) method. The results of the analysis show that all proposed hypotheses are accepted. This indicates a positive and significant relationship between transformational leadership, organizational learning culture, and expert performance. The more effective the implementation of transformational leadership, the better the development of learning culture in the organization. A strong learning culture also significantly improves expert performance. This finding underscores the importance of transformational leadership in promoting continuous learning in the organizational environment. Effective leadership not only strengthens the learning culture, but also has a direct impact on improving overall HR performance. In other words, good implementation of transformational leadership can be a catalyst for creating a productive and innovative work environment, which ultimately supports the achievement of organizational goals.
TRANSFORMASI RANTAI PASOK DIGITAL: TANTANGAN, PELUANG, DAN STRATEGI DI ERA DIGITALISASI Nujum, Muhammad Bahrun; Mutaharoh, Intan; Apriyani, Jaka; Pratiwi, Ratih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 2 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i2.229

Abstract

Dalam lingkungan yang kompleks dan dinamis saat ini, digitalisasi telah menjadi fenomena transformasi yang mengubah berbagai industri di seluruh dunia. Lebih dari 90% pengguna internet telah melakukan pembelian online, dan 40% perusahaan memanfaatkan alat analitik big data canggih. Rantai pasok digital (Digital Supply Chain) muncul sebagai inovasi signifikan, bertransisi dari rantai pasok tradisional ke jaringan terintegrasi berbasis teknologi. Pergeseran ini memanfaatkan teknologi inovatif seperti IoT, blockchain, dan big data untuk meningkatkan kelincahan, transparansi, dan layanan pelanggan dalam rantai pasok, menciptakan nilai yang berkelanjutan bagi organisasi. Penelitian ini membahas perkembangan dan tantangan dalam bidang Digital Supply Chain (DSC) melalui pendekatan analisis literatur menggunakan perangkat lunak PoP. Penelitian ini mencakup pencarian data selama tiga tahun (2021–2024) dan mengidentifikasi 100 penelitian yang relevan terkait dengan digitalisasi rantai pasok. Temuan utama menunjukkan bahwa kolaborasi antar pemangku kepentingan, keamanan data, keberlanjutan, dan penerapan teknologi di sektor-sektor tertentu adalah fokus utama dalam studi DSC. Meskipun penelitian ini menunjukkan kontribusi signifikan terhadap pengembangan ilmu pengetahuan, terdapat beberapa keterbatasan, seperti cakupan waktu dan kualitas sumber yang terbatas. Penelitian ini menyarankan agar studi di masa depan menggabungkan periode yang lebih panjang, metode kualitatif, dan kajian sektor spesifik untuk memberikan pemahaman yang lebih mendalam. Dengan demikian, penelitian mendatang diharapkan dapat memberikan wawasan yang lebih komprehensif dan praktis untuk membantu organisasi dalam mengadopsi teknologi digital yang lebih efektif dalam rantai pasok mereka
PENGELOLAAN KEUANGAN PRIBADI : RELIGIUSITAS DAN FINTECH PAYMENT (STUDI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS WAHID HASYIM SEMARANG) Putri, Beladona Inandia Sutresno; Ramadhani, Putra Noviawan; Rohmatika, Fitria; Pratiwi, Ratih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 2 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i2.230

Abstract

Manajemen keuangan pribadi memantau bagaimana seseorang menggunakan uang, termasuk menganggarkan, membelanjakan, menabung, dan berinvestasi (Bamforth et al., 2018). Sikap boros mahasiswa dan generasi muda membuat pengelolaan keuangan menjadi sulit. Hal ini dikarenakan mahasiswa memiliki pola pikir yang lebih terbuka, memiliki pergaulan yang luas dan beragam, serta memperhatikan faktor gengsi, sehingga banyak mengeluarkan uang untuk memenuhi kebutuhannya. Pengelolaan keuangan mahasiswa diketahui dipengaruhi oleh religiusitas dan fintech payment. Penelitian ini bertujuan untuk menganalisis pengaruh religiusitas dan fintech payment terhadap manajemen keuangan mahasiswa. Penelitian ini menggunakan metode kuantitatif, meliputi pengumpulan data kuesioner secara online dan analisis regresi linier berganda dengan menggunakan perangkat lunak aplikasi SPSS. Populasi penelitian adalah mahasiswa aktif FEB Universitas Wahid Hasyim Semarang tahun 2024 yang berjumlah 1.875. Hasil penelitian menyatakan bahwa religiusitas dan fintech payment berpengaruh signifikan terhadap manajemen keuangan pribadi mahasiswa. Religiusitas berpengaruh positif signifikan terhadap manajemen keuangan mahasiswa. Fintech payment berpengaruh positif signifikan terhadap manajemen keuangan mahasiswa.

Page 11 of 14 | Total Record : 134

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