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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 154 Documents
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PEGAWAI HEBAT LAHIR DARI LINGKUNGAN KERJA YANG MENDORONG DAN DISIPLIN YANG KUAT Aryanto, Tossy; HARTARINI, YOVITA MUMPUNI; Khayatun, Siti
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.v7i2.314

Abstract

This study aims to determine (1) the effect of work motivation on employee performance, (2) the effect of work environment on employee performance, (3) the effect of work discipline on employee performance, and (4) the simultaneous effect of work motivation, work environment, and work discipline on employee performance. This research is classified as causal-associative research using a saturated sampling (census) technique. The subjects of this study were 31 employees of the National Unity and Political Agency (Badan Kesatuan Bangsa dan Politik) of Kendal Regency. Data were collected through questionnaires, and the research instruments were tested using validity and reliability tests. The classical assumption tests included normality, multicollinearity, and heteroscedasticity tests. Data analysis was carried out using multiple linear regression, the coefficient of determination (R²), and t-test and F-test. The results showed that: (1) Work motivation has a positive and significant effect on employee performance, with a t-value of 4.016 greater than the t-table value of 1.70 and a significance value of 0.000 < 0.05. This means that higher work motivation leads to higher employee performance, thus H1 is accepted. (2) The work environment has a positive and significant effect on employee performance, with a t-value of 4.428 greater than the t-table value of 1.70 and a significance value of 0.002 < 0.05. Therefore, H2 is accepted, indicating that a better work environment improves employee performance. (3) Work discipline has a positive and significant effect on employee performance, with a t-value of 2.625 greater than the t-table value of 1.70 and a significance value of 0.017 < 0.05. Thus, H3 is accepted, meaning that better work discipline increases employee performance. (4) The simultaneous test shows a significance value of 0.000 < 0.05, indicating that work motivation, work environment, and work discipline jointly have a significant effect on employee performance at the National Unity and Political Agency of Kendal Regency, and therefore H4 is accepted. Based on the research findings, management needs to pay greater attention to motivation, work environment, and work discipline to enhance employee performance, particularly in the aspect of work discipline, which showed the lowest beta value compared to motivation and work environment.
IMPLIKASI SANKSI ADMINISTRASI KUP TERHADAP KEBERLANJUTAN MANAJEMEN KEUANGAN PERUSAHAAN Maharani, Sylvanna Zahira
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.v7i2.316

Abstract

Tax compliance is the foundation of state revenue, yet (General Provisions and Tax Procedures) administrative sanctions are often an unavoidable consequence for companies. These sanctions, in the form of fines, interest, and penalties, directly impact cash flow, but their long-term implications for the sustainability of financial management are often overlooked. This study aims to conceptually analyze how KUP administrative sanctions affect the dimensions of sustainable financial management. The method used is a conceptual literature study, which identifies and formulates research variable dimensions based on an in-depth literature review. The result is a conceptual framework that maps the implications of sanctions not only on short-term liquidity but also on fiscal risk management, strategic planning, and the company's investment reputation. In conclusion, administrative sanctions are not just a cost burden, but a strategic risk variable that must be integrated into sustainable financial management models to ensure long-term business viability.
EFFICIENCY OF CASH TURNOVER, INVENTORY, AND RECEIVABLES: THE SECRETS BEHIND THE PROFITABILITY LEVEL OF FOOD AND BEVERAGE COMPANIES Arif, Mochamad; Nafiah, Zumrotun; Triasningrum, Frida Widyawati
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.v7i2.318

Abstract

This study aims to analyze the effect of cash turnover, inventory turnover, and receivables turnover on profitability in manufacturing companies within the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Profitability reflects a company's ability to generate profits through the effective management of resources and working capital. In this study, profitability is measured using the Return on Assets (ROA) ratio, which indicates how efficiently assets are utilized to generate earnings. The research data were obtained from the annual financial reports of companies listed on the IDX. The population consisted of 46 manufacturing companies, and by applying a purposive sampling technique, 12 companies were selected as samples over a three-year observation period, resulting in 36 total data observations. This study employs a quantitative associative approach, and the data were analyzed using multiple linear regression with the SPSS software. The results show that cash turnover has no significant effect on profitability, indicating that fluctuations in cash do not necessarily impact company profits. In contrast, inventory turnover has a positive and significant effect on profitability, implying that faster inventory conversion into sales leads to higher profits. Meanwhile, receivables turnover also has a significant effect on profitability, demonstrating that effective receivables management contributes to increased profitability. Simultaneously, the three independent variables—cash turnover, inventory turnover, and receivables turnover—affect the profitability of manufacturing companies. These findings highlight the importance of effective working capital management in enhancing financial performance. Efficient management of cash, inventory, and receivables helps maintain liquidity and accelerate the operating cycle, which ultimately boosts profitability. This study is expected to provide valuable insights for manufacturing companies to optimize their working capital management and for investors to assess corporate financial performance. Moreover, it serves as an academic reference for future research by suggesting the inclusion of additional variables such as firm size or liquidity.
PELAYANAN BERKUALITAS DAN KEPERCAYAAN: KUNCI MEMBANGUN LOYALITAS NASABAH Tukinah, Ukie; Tamrin, Moh; Adi Nugroho, Bayu Sapta
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.v7i2.323

Abstract

This research aims to determine the influence of service quality and customer trust on customer loyalty at BRI Bank Warungasem Unit, in Batang Regency.Loyalty is a customer's deep commitment to repeat subscriptions. The population in this research is Bank BRI Warungasem Unit customers with a total of 956 customers and a sample taken using the Slovin formula of 100 people. The independent variables of this research include service quality (X₁) customer trust (X2) while the dependent variable is customer loyalty (Y). Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used in this research is multiple regression with the help of calculations via the SPSS application. The test results obtained for the Service Quality variable obtained tcount = 2.016 more than t table 1.66023 with a significance level of 0.047 (less than 0.05). Thus, it can be concluded that Service Quality has an influence on Customer Loyalty at Bank BRI Warungasem Unit, and the test results obtained for the Customer Trust variable obtained tcount = 9.646 more than t table 1.66023 with a significance level of 0.000 (less than 0.05). Thus, it can be concluded that Customer Trust has an influence on Customer Loyalty at Bank BRI Warungasem Unit. The coefficient of determination value denoted in the Adjusted R Square number is 0.724, this means that the contribution of the influence of the Service Quality (X1) and Customer Trust (X2) variables to Customer Loyalty (Y) is influenced by 72.4%. Thus, 27.6% (100%-72.4%) is influenced by other variables that influence customer loyalty such as customer satisfaction, comfort, location and others. Suggestions for Bank BRI Warungasem Unit are that periodically, bank administrators or management need to prepare programs to improve bank services to customers with the aim of maintaining and increasing bank customer loyalty. For example, by giving rewards to customers who have joined and contributed to the bank for a long time, increasing the largest effective contribution that influences the Customer Loyalty variable is the Customer Trust variable, so the Bank should always maintain credibility and improve the quality of bank services so that Bank BRI Warungasem Unit customers always have the trust of their customers.
DUKUNGAN REKAN KERJA DAN KEPUASAN KERJA: KUNCI TUMBUHNYA SIKAP KEWARGAAN DI TEMPAT KERJA Wahyudi, Wahyudi; Aryanto, Tossy; Hartarini, Yovita Mumpuni
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.v7i2.324

Abstract

Coworker support is a crucial factor in shaping Organizational Citizenship Behavior (OCB). Meanwhile, job satisfaction reflects employees' positive feelings about their work. This study aims to determine and analyze the influence of coworker support and job satisfaction on organizational citizenship behavior. The study was conducted on PLN ULP Bangsri employees using a census approach, resulting in a sample of 34 employees from the entire population. Data were collected using a questionnaire and analyzed using multiple linear regression to test the partial and simultaneous effects between variables. The analysis showed that coworker support significantly influenced OCD, with a calculated t-value of 5.083 and a significance level of 0.000. Job satisfaction also significantly influenced OCD, with a calculated t-value of 5.828 and a significance level of 0.000. Simultaneously, both had a significant effect on OCD, with a calculated F-value of 22.208 and a significance level of 0.000. The coefficient of determination (R²) of 0.589 indicates that 58.9% of the variation in OCD can be explained by coworker support and job satisfaction. Based on these findings, organizations are advised to continue strengthening coworker support and creating satisfying working conditions to enhance organizational citizenship behavior.
EVOLUSI DETEKSI KECURANGAN: TINJAUAN LITERATUR SISTEMATIS PADA DOMAIN KEUANGAN, PERPAJAKAN, DAN BLOCKCHAIN Widyartati, Penta; Hardiningsih, Pancawati; Indriastuti, Ariyani
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.v7i2.325

Abstract

This study aims to examine the evolution of fraud detection methods across three strategic domains: finance, taxation, and blockchain. This topic is significant because fraud not only causes financial losses but also undermines public trust and threatens the stability of economic systems. The hypothesis of this study suggests that technology-based approaches, such as machine learning and data analytics, improve fraud detection effectiveness compared to conventional methods. A Systematic Literature Review (SLR) method was employed, analyzing 6.294 primary scientific articles published between 2019 and 2025. The analysis was conducted thematically and bibliometrically to identify key trends and research gaps. The findings reveal a paradigm shift in fraud detection, from behavior-based theoretical models to algorithm-driven analytical systems. However, the integration of technological approaches with behavioral and organizational factors remains limited. This study provides a comprehensive overview of current fraud detection developments and highlights the need for a multidisciplinary approach that combines technical, behavioral, and institutional dimensions. These findings are essential as a foundation for strengthening fraud surveillance and governance systems in the digital era.
Pengaruh Kompetensi SDM, Penerapan Standar Akuntansi Dan Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan Pada Koperasi Langgeng Jaya Abadi di Pati. Heru Pranoto, Sarastanto Aulia; Sopi, Sopi; Triasningrum, Frida Widyawati
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.v7i2.327

Abstract

This study aims to determine the effect of human resource competence, the application of accounting standards, and the financial accounting system on the quality of financial statements at Koperasi Langgeng Jaya Abadi in Pati. The quality of financial statements is the final result of the accounting process that provides understandable financial information for users and can be used for future decision-making. The population in this study consisted of 32 respondents, including educators and education personnel who manage finances within Koperasi Langgeng Jaya Abadi Pati. The independent variables in this study are human resource competence (X1), application of accounting standards (X2), and financial accounting system (X3). The dependent variable is the quality of financial statements (Y). Data were collected using a questionnaire, and the analysis technique used was multiple regression. The results showed that the human resource competence variable had a regression coefficient value of 0.229 with a significance value of 0.012, indicating that human resource competence has a positive and significant effect on the quality of financial statements. The accounting standards application variable showed a regression coefficient of 1.035 with a significance value of 0.000, proving that the application of accounting standards has a positive and significant effect on the quality of financial statements. The financial accounting system variable showed a regression coefficient of 0.220 with a significance value of 0.020, indicating that the financial accounting system has a positive and significant effect on the quality of financial statements. It is recommended that Koperasi Langgeng Jaya Abadi Pati improve the competence of financial management employees in managing and presenting financial statements. This is because some employees still have low skills and knowledge in accounting. The cooperative should also evaluate the application of accounting standards to ensure that financial reports comply with the applicable accounting rules and present financial information fairly and fairly, as this is an obligation.
MEMBONGKAR PILIHAN GEN Z: Bagaimana Kualitas, Kesadaran Kesehatan, dan Harga Menentukan Kepuasan Pada Makanan Tradisional Christiawan, Daniel Grace; Yuliana, Rahmi; Terasa, Irya Nan
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.v7i2.329

Abstract

This study aims to analyze the influence of product quality, health consciousness, and price on purchase satisfaction among Generation Z consumers of traditional foods in Semarang City. The increasing health awareness after the Covid-19 pandemic and shifts in consumption patterns serve as the foundation for this research. A total of 100 respondents were selected using purposive sampling, and data were collected through an online questionnaire. The data were analyzed using multiple linear regression with SPSS. The results of the regression analysis show that the research model is feasible, as evidenced by the simultaneous test (F-test) which obtained F-value = 52.914 > F-table = 2.70 with a significance level of < 0.001, indicating that all independent variables jointly influence purchase satisfaction. The model also has strong explanatory power, with an Adjusted R² value of 0.611, meaning that 61.1% of the variation in purchase satisfaction is explained by product quality, health consciousness, and price. Partially, product quality does not significantly influence purchase satisfaction. This is indicated by a t-value = 0.940 < t-table = 1.98498 and a significance value of 0.349 > 0.05, leading to the rejection of H1. In contrast, health consciousness shows the strongest effect with a t-value = 6.807 > 1.98498 and a significance level < 0.001, demonstrating that health awareness plays a crucial role in shaping satisfaction toward traditional foods in the post-pandemic era. The price variable also significantly influences purchase satisfaction, supported by a t-value = 3.609 > 1.98498 and significance < 0.001, thus accepting H3. The regression coefficients further indicate the magnitude of influence for each variable—product quality (β = 0.046), health consciousness (β = 0.490), and price (β = 0.197). These findings confirm that health awareness and competitive price perception are the dominant factors driving purchase satisfaction among Gen Z consumers of traditional foods in Semarang City.
SAAT REVIEW ONLINE MENENTUKAN: Citra Merek Dan Kualitas Produk Menggiring Konsumen Memutuskan Pembelian Skincare Hafizni, Rihan; Natoil, Natoil; Pekerti, Vinko Satria
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.v7i2.331

Abstract

The increasing interest of society in skincare products encourages companies to pay attention to factors that influence consumer purchasing decisions. Digital information, brand image, and product quality become important considerations in determining consumer preferences. This study aims to determine the influence of electronic word of mouth, brand image, and product quality on purchasing decisions of Skintific skincare products in Semarang City. The population in this study consists of users of Skintific skincare products residing in Semarang City, with the total number of population unknown. The sample in this research amounted to 78 respondents, determined using purposive sampling based on 13 research indicators. Data were collected through questionnaires using a Likert scale, and the data were analyzed using multiple linear regression with SPSS. The results show that the electronic word of mouth variable does not have a significant effect on purchasing decisions, with a significance value of 0.673 (>0.05), a regression coefficient of 0.064, and a t-value of 0.424. The brand image variable has a significant effect on purchasing decisions, with a significance value of 0.001 (<0.05), a regression coefficient of 0.545, and a t-value of 3.408. The product quality variable also has a significant effect on purchasing decisions, with a significance value of 0.000 (<0.05), a regression coefficient of 0.733, and a t-value of 5.749. The coefficient of determination (Adjusted R Square) of 0.697 indicates that brand image and product quality explain 69.7% of the variation in purchasing decisions, while the remaining percentage is influenced by variables outside this study. Suggestions for future research include considering other variables that may influence purchasing decisions, increasing the number of samples, and expanding the scope of respondents to obtain more comprehensive results.
WORK LIFE BALANCE DAN PENGARUHNYA TERHADAP KEPUASAN KERJA KARYAWAN PT. NASMOCO BAHTERA MOTOR JANTI Natoil, Natoil; Ernawati, Fidyah Yuli; Linanjung, Yolanda Ardestya; Khayatun, Siti
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.v7i2.332

Abstract

Companies must consider the level of satisfaction of each employee because satisfaction is a crucial factor for the company, as job satisfaction is a criterion for determining a company's success in meeting its employees' needs. This study was conducted to determine and analyze the influence of work-life balance, work environment, and leadership on employee job satisfaction at PT. Nasmoco Bahtera Motor Janti. This study used quantitative methods. The research subjects were PT. Nasmoco Bahtera Motor Janti employees. The sample size was 94. Data collection techniques used were questionnaires and literature reviews. The analytical methods used were Descriptive Statistical Analysis, Classical Assumption Testing, Model Feasibility Testing, Multiple Linear Regression, t-tests, and F-tests. . The results of the t test of the work life balance variable do not have a significant effect on employee job satisfaction at PT. Nasmoco Bahtera Motor Janti, seen from the t count on the work life balance variable, the t count value is 1.745. While the t table value (a = 0.05, dk = n-k-1, dk = 94-3-1 = 90) is 1.986. t count (1.745) < t table (1.986) (Ha is rejected and Ho is accepted).The work environment variable has a significant influence on the job satisfaction of employees of PT. Nasmoco Bahtera Motor Janti, seen from the t count on the work environment variable, the t count value is 4.382. While the t table value (a = 0.05, df = n-k-1, df = 94-3-1 = 90) is 1.986. t count (4.382) > t table (1.986) (Ho is rejected and Ha is accepted) and the leadership variable does not have a significant influence on the job satisfaction of employees of PT. Nasmoco Bahtera Motor Janti, seen from the t count on the leadership variable, the t count value is 0.012. While the t table value (a = 0.05, df = n-k-1, df = 94-3-1 = 90) is 1.986. t count (0.012) < t table (1.986) (Ha is rejected and Ho is accepted). Based on this research, the author offers several suggestions for improving employee job satisfaction: developing a work system, organizing work in accordance with standard procedures, and creating a more comfortable work environment so that employees feel more comfortable and safe in the workplace, which will ultimately increase employee job satisfaction

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