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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 155 Documents
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ANALISIS PERPUTARAN PIUTANG USAHA, PERPUTARAN HUTANG USAHA DAN PERPUTARAN PERSEDIAAN TERHADAP MODAL KERJA Sarbullah, Sarbullah; Marhamah, Marhamah; Nindita, Yoga; Rizkiyani, Putri Nisma
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.298

Abstract

Working capital represents the total current assets used to finance the company's daily operational activities. Lack of managerial attention to working capital management can lead to various issues such as uncollectible receivables, delays in supplier payments, and excessive inventory accumulation. This study aims to analyze the effect of receivables turnover, payables turnover, and inventory turnover on working capital at CV Sumber Jaya Makmur Purbalingga. The method used is descriptive quantitative, employing multiple linear regression analysis, classical assumption tests, t-tests, F-tests, and the coefficient of determination using SPSS version 23. The data analyzed consists of financial reports over a 72-month period from January 2017 to December 2022. The results indicate that only receivables turnover has a significant effect on working capital (Sig. 0.000 < 0.05), while payables turnover and inventory turnover do not show a significant impact. The model demonstrates an estimation strength of 55.4%. These findings highlight the importance of receivables management in maintaining stable working capital. Future researchers are encouraged to consider additional variables such as liquidity ratios as alternative predictors of working capital.
PENGARUH CITRA MEREK, HARGA, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA TOMORO COFFEE SEMARANG Musfiyana, Risma; Sasono, Eko; Subekti, Heni
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.299

Abstract

In the midst of increasingly fierce coffee industry competition, coffee shop businesses in Indonesia are faced with big challenges to remain relevant and attractive to customers. Dependence on quality raw materials, price competitiveness and promotion of needs to present special customer experiences become crucial factors.Tomoro Coffee comes as an example of how a coffee brand can developrapidly in a short time. With the support of technology, innovative strategies, and commitment to product quality, Tomoro Coffee won the hearts of Indonesian consumers. With the support of technology, innovative strategies, and commitment to product quality, Tomoro Coffee won the hearts of Indonesian consumers. Founded in August 2022 by Xing Wei Yuan, Tomoro Coffee now has more than 200 outlets throughout Indonesia.This study aims to determine the effect of brand image, price, and promotion on purchasing decisions at Tomoro Coffee in the city of Semarang. The population in this study was Tomoro Coffee customers in the city of Semarang. The sampling technique used by purposive sampling with 100 respondents is determined using the lemeshow formula. Research data were analyzed using multiple regression methods. The results showed that the brand image had an influence on purchasing decisions, prices had an influence of purchasing decisions, then promotion also had an influence on purchasing decisions.
DETERMINAN LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA Milati, Nela Aini; Hartoto, Witjaksono Eko; santoso, aprih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.300

Abstract

Abstract. This study aims to analyze the effect of liquidity and solvency on the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (IDX). The data used are secondary data obtained from the Indonesia Stock Exchange website for telecommunications companies from 2019 to 2023. The data were analyzed using multiple linear regression analysis. The results show that the current ratio has a negative and significant effect on return on assets, while the debt-to-equity ratio and debt-to-asset ratio have no effect on return on assets. Keyword: Current Ratio, Debt to Equity Ratio, Debt to Asset Ratio, dan Return on Asset.
KINERJA KEUANGAN DALAM SOROTAN: APA YANG MEMPENGARUHINYA? marhamah, Marhamah; Widyartati, Penta
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.304

Abstract

Return on Asset (ROA) is a ratio used to measure profitability. It is a financial ratio that assesses how efficiently a company utilizes its total assets to generate profit. The research findings indicate that current ratio and debt to asset ratio have a significant effect on return on asset, whereas debt to equity ratio does not affect return on asset.
PENGARUH KUALITAS PELAYANAN, KEPERCAYAAN DAN KUALITAS PRODUK TERHADAP KEPUASAN ANGGOTA (Studi Kasus pada KSPPS BMT AL FATAA Ulujami Kabupaten Pemalang) Nurhidayah, Evinta Amalia; Santoso, Nanda Joko; Ernawati, Fidyah Yuli
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.259

Abstract

Member satisfaction reflects the level of a person's feelings after comparing expectations with the performance of services received, which in turn encourages the creation of long-term loyalty and attachment to the institution. This study aims to determine the influence of service quality, trust, and product quality on member satisfaction at KSPPS BMT AL FATAA Ulujami, Pemalang Regency. The population in this study consists of members of KSPPS BMT AL FATAA Ulujami, Pemalang Regency, with a sample of 100 members. The sampling technique used is nonprobability sampling with a purposive sampling approach. The analytical tools employed in this study include instrument testing (validity and reliability tests), descriptive statistical analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation tests), model feasibility test, multiple linear regression analysis, and hypothesis testing through t-tests and F-tests. The results indicate that the service quality variable (X1) has a t value of 5.803 > t table 1.985 and a significance value of 0.000 < 0.05, indicating a significant effect on member satisfaction (Y). The trust variable (X2) has a t value of 4.734 > t table 1.985 and a significance value of 0.000 < 0.05. The product quality variable (X3) has a t value of 4.763 > t table 1.985 and a significance value of 0.000 < 0.05. Based on the results of the F-test (model feasibility test), the calculated F value is 46.843, which is greater than the F table value of 3.09, with a significance level of 0.000 < 0.05. This indicates that the variables of service quality, trust, and product quality are appropriate to be used as research model variables. The coefficient of determination (Adjusted R Square) is 0.581 which means that 58.1% of member satisfaction can be explained by the variables of service quality, trust, and product quality. The remaining 41.9% is influenced by other factors not included in this study. The conclusion of this study is that service quality has a positive and significant effect on member satisfaction at KSPPS BMT AL FATAA Ulujami, Pemalang Regency. Trust also has a positive and significant effect on member satisfaction. Likewise, product quality has a positive and significant effect on member satisfaction. Collectively, service quality, trust, and product quality have a positive and significant effect on member satisfaction. Suggestion based on the research findings indicates that KSPPS BMT AL FATAA Ulujami, Pemalang Regency, is advised to improve service quality, maintain the consistency and integrity of its staff, and develop more flexible products tailored to the members' needs, thereby enhancing member satisfaction.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), FINANCING TO DEPOSIT RATIO (FDR) TERHADAP RETURN ON ASSETS (ROA) DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERATING (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA) Nurhidayah, Evinta Amalia; Fandil, Fandil
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.285

Abstract

Abstract. The phenomenon discussed in this research is the decrease of ROA which is the benchmark of banking performance. Besides, there is still gap result from previous research about Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets, so this research add Non Performing Financing variable as moderating variable. The purpose of this study is to analyze and prove empirically the influence of Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets and to analyze and prove empirically influence Non Performing Financing in moderating between Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets. The population of this study is the Sharia Commercial Bank listed on the Indonesia Stock Exchange with a total sample of nine Sharia Commercial Banks listed on the Indonesia Stock Exchange for the period 2009-2016. Moderating Regression Analysis. The results of this study prove that Capital Adequacy Ratio has no effect on Return On Assets. Financing to Deposit Ratio has a significant effect on ROA. Non Performing Financing can moderate the influence between Capital Adequacy Ratio to Return On Assets. Non Performing Financing can not moderate the influence between Financing to Deposit Ratio to Return On Assets.
ANALISIS STRATEGI MANAJEMEN RESTO DAPUR JOGLO DALAM MENCIPTAKAN KEPUASAN PELANGGAN DAN MEMPERKUAT POSISI INDUSTRI KULINER Ririn, Ririn Fatmawati; Sherly, Sintya Gadis; Novia, Risma; Sari, Lisa
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.291

Abstract

The rapid growth of the culinary industry in Indonesia has intensified competition, particularly for traditional restaurants like Resto Dapur Joglo, which must compete with modern and fast-food establishments while adapting to the trend of digitalized food services. This study aims to analyze the management strategies of Resto Dapur Joglo in creating customer satisfaction and strengthening its position in the culinary industry, with a focus on optimizing internal strengths and leveraging external opportunities. The method used is a case study with a descriptive qualitative approach, conducted through observation, interviews, customer questionnaires, and documentation. Data were analyzed using the SWOT matrix, IFAS, and EFAS to identify the strengths, weaknesses, opportunities, and threats faced by the business. The analysis results show that Resto Dapur Joglo’s main strengths lie in its comfortable atmosphere, quality flavors, and personalized service (IFAS strength score: 2.35), along with significant opportunities in online service digitalization and business expansion (highest EFAS score: 0.54). The IFAS score difference of 1.32 and EFAS of 0.31 place Resto Dapur Joglo in the aggressive strategy position (SWOT quadrant I), thus it is recommended to maximize existing strengths and opportunities through menu innovation, digital promotion, and operational cost efficiency to face competition and enhance customer satisfaction.
BRAND IMAGE DAN DIGITAL MARKETING SEBAGAI DETERMINAN MINAT BELI KONSUMEN Sasono, Eko; Isnarno, Endi; Anggraeni, Irgi Elsa
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.309

Abstract

Penelitian ini untuk mengetahui pengaruh citra merek dan pemasaran digital terhadap niat pembelian Mixue di Kota Semarang. Populasi penelitian meliputi semua pelanggan Mixue di Semarang dengan jumlah yang tidak diketahui, dan teknik pengambilan sampel yang diterapkan adalah purposive sampling. Dengan menggunakan rumus Lemeshow, total 100 responden dipilih sebagai sampel. Penelitian ini menggunakan analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji kelayakan model, uji hipotesis, dan koefisien determinasi untuk menganalisis data. Temuan penelitian mengungkapkan bahwa citra merek memiliki efek positif yang signifikan terhadap niat pembelian, ditunjukkan oleh th (5,678) > ttabel (1,984) dengan sig (0,000) < 0,05. Demikian pula, pemasaran digital secara signifikan mempengaruhi niat pembelian, dengan th (4,613) > ttabel (1,984) dan sig (0,000) < 0,05. Koefisien determinasi (R²) mencapai 0,586, menunjukkan bahwa citra merek dan pemasaran digital secara bersama-sama menyumbang 58,6% varians dalam niat beli, sementara 41,4% sisanya dijelaskan oleh faktor-faktor lain di luar model penelitian ini. Hasil ini menunjukkan bahwa Mixue di Semarang perlu terus meningkatkan citra merek dan memperkuat strategi pemasaran digital dengan mengembangkan inovasi produk yang unik dan melibatkan konten media sosial untuk memperkuat perhatian konsumen dan mendorong niat beli yang lebih tinggi
PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN MAKANAN CEPAT SAJI Lashwaty, Nina Dewi; Widiati, Ina Sholihah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.312

Abstract

The research was conducted at the Hisana Fried Chicken-Cemani. The aim was to reveal the simultaneous and independent impact of consumer behavioral factors : cultural, social, personal, and psychological factors on purchasing decisions for Hisana Fried Chicken-Cemani products. It was also to reveal the factors that have the most impact on product purchases at the outlet. A combination research method was applied. Primary data were obtained through questionnaires, observations, interviews. From the Multiple Linear Regression Analysis personal and psychological factors have a positive regression coefficient sign, while cultural and social factors have a negative sign. Based on ANOVA, there was no simultaneous impact of consumer behavioral factors on purchasing decisions. From the t-test did not reveal an independent impact of cultural, social, personal, or psychological factors on purchasing decisions. Observations revealed that consumers come from Cemani area surrounding the outlet, making place the most impactful factor in purchasing decisions. In-depth interviews also revealed that place was the most impactful factor in purchasing decisions. The findings of this research are not consumer behavioral factors that impact purchasing decisions, but rather the place, which is one of the marketing mix elements that has the most impact on purchasing Hisana Fried Chicken-Cemani products.
PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM Purwaningrum, Desyani; Fandil, Fandil; Bayu Pertiwi, Dyah Nurul
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.313

Abstract

This study aims to analyze the effect of accounting knowledge and business experience on the use of accounting information among Micro, Small, and Medium Enterprises (MSMEs) in Cepogo District, Boyolali Regency. The background of this research is based on the low awareness of MSME actors in utilizing accounting information as a basis for business decision-making. Accounting knowledge and business experience are assumed to be the main factors influencing the limited use of accounting information among MSME owners. This research employs a quantitative approach with a causal-comparative design. The population consists of 150 MSME units in Cepogo District, with a total sample of 70 respondents selected using simple random sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²) with the assistance of SPSS software. The results indicate that accounting knowledge has no significant effect on the use of accounting information among MSME actors in Cepogo District, suggesting that the level of accounting understanding does not significantly determine their application of accounting information. Conversely, business experience has a positive and significant effect on the use of accounting information, meaning that the longer entrepreneurs engage in business activities, the better they are in utilizing accounting information to support decision-making processes. The coefficient of determination (Adjusted R²) value of 0.621 shows that accounting knowledge and business experience explain 62.1% of the variation in the use of accounting information, while the remaining 37.9% is influenced by other factors not examined in this study. This study is expected to provide insights and references for MSME actors and the Department of Cooperatives and MSMEs of Boyolali Regency in developing financial management capabilities through training and mentoring programs in accounting, so that accounting information can be optimally used to improve business decision-making.

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