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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 169 Documents
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PERAN CITRA PERUSAHAAN, KUALITAS PELAYANAN DAN PERSEPSI HARGA TERHADAP MINAT BELI ULANG PADA KONSUMEN ASTON PLUIT HOTEL & RESIDENCE DI JAKARTA Jefri Heridiansyah; Anya Aprillia Christiana; Wahyudi Wahyudi; Sri Wiranti Setiyanti
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.v7i2.333

Abstract

This research aims to determine the influence of company image, service quality and price perception on repurchase intention among Aston Pluit Hotel & Residence consumers in Jakarta. The sampling technique used is probability sampling with the technique taken being accidental sampling. The results of the t test show that the t value for company image is 7.868 > t-table 1.984, then the t value for service quality is 2.838 > t-table 1.984 and the t value for price perception is -1.960 < t-table 1.984. The results of testing the feasibility of the model with a significant level are 0.000 < 0.05, meaning that the model is a suitable model or fit to be used. The coefficient of determination (Adjusted R Square) of 0.863 means that repurchase interest can be explained by company image, service quality and price perception.
ANALISIS MANAJEMEN RISIKO DALAM MENINGKATKAN KINERJA KEUANGAN PERBANKAN Laila Syifa Sari Ardiansyah; Wulan Budi Astuti
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.v7i2.337

Abstract

Penelitian ini melihat bagaimana NPL, LDR, dan BOPO mempengaruhi Return on Assets. Dengan menggunakan data sekunder dari 35 sampel, analisis dilakukan melalui regresi linier berganda setelah melakukan uji asumsi klasik, yang mencakup normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa distribusi residual adalah normal dan tidak terdapat masalah multikolinearitas. Meskipun terdapat indikasi heteroskedastisitas pada LDR, hasil uji Glejser dan analisis scatter plot mengonfirmasi bahwa tidak ada masalah yang signifikan, sementara autokorelasi diatasi dengan metode Cochrane-Orcutt. Uji T menunjukkan bahwa LDR dan BOPO memiliki pengaruh signifikan terhadap ROA, sedangkan NPL tidak menunjukkan pengaruh yang sama. Secara simultan, uji F mengindikasikan bahwa NPL, LDR, dan BOPO secara bersama-sama berpengaruh signifikan terhadap ROA, dengan koefisien determinasi (R Square) sebesar 0.869, yang menunjukkan bahwa 86.9% variasi ROA dapat dijelaskan oleh ketiga variabel tersebut. Penelitian ini menekankan pentingnya pengelolaan LDR dan BOPO dalam upaya meningkatkan profitabilitas.
Pengaruh Perceived Organization Support Dan Motivasi Kerja Terhadap Employee Engagement Studi pada PT. Reksa Finance Jakarta Fidyah Yuli Ernawati; Kharisma Perdana; Rokhmad Budiyono; Sukarsono Sukarsono
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.v7i2.346

Abstract

Penelitian ini dilakukan di PT Reksa Finance Jakarta dengan tujuan menguji pengaruh perceived organizational support dan motivasi kerja terhadap employee engagement. Penelitian ini dilatarbelakangi oleh adanya perbedaan temuan empiris pada penelitian sebelumnya, di mana beberapa studi menunjukkan pengaruh signifikan antara perceived organizational support dan motivasi kerja terhadap employee engagement, sementara studi lainnya tidak menemukan pengaruh yang signifikan. Perbedaan hasil tersebut menunjukkan adanya research gap yang perlu dikaji kembali, khususnya dalam konteks perusahaan jasa keuangan. Populasi penelitian ini adalah seluruh karyawan PT Reksa Finance Jakarta yang berjumlah 53 orang, dengan teknik pengambilan sampel menggunakan simple random sampling. Metode analisis data meliputi uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Pengujian hipotesis dilakukan melalui uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa perceived organizational support dan motivasi kerja berpengaruh positif dan signifikan terhadap employee engagement. Uji F membuktikan bahwa model penelitian layak digunakan. Temuan ini mengindikasikan bahwa peningkatan dukungan organisasi dan motivasi kerja dapat memperkuat employee engagement, sehingga berimplikasi positif bagi keberlanjutan kinerja perusahaan.
Corporate Financial Characteristics and Effective Tax Rates: Evidence from Food and Beverage Firms in Indonesia marhamah marhamah; Ariyani Indriastuti
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.v7i2.348

Abstract

Tax is a crucial source of government revenue, yet it is often perceived as a burden by firms as it reduces net income. This divergence of interests encourages companies to engage in tax planning practices, which can be observed through the effective tax rate (ETR). This study aims to examine the role of corporate financial characteristics, namely profitability, leverage, and fixed asset intensity, in determining effective tax rates. Employing a quantitative approach, this study uses secondary data from financial statements of food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using purposive sampling and analyzed using multiple linear regression. The results reveal that profitability and leverage have a positive effect on effective tax rates, while fixed asset intensity has a negative effect. These findings suggest that corporate financial characteristics play a significant role in corporate tax management. This study contributes to the tax literature and provides practical implications for corporate management and policymakers in formulating effective tax strategies.
DETERMINASI PROFITABILITAS BANK UMUM DI INDONESIA : PERAN CAPITAL ADEQUACY RATIO, NON-PERFORMING LOAN, DAN LOAN TO DEPOSIT RATIO Wachidah Fauziyanti; Layla Asti Aisya An Nafi’a
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.v7i2.354

Abstract

Return on Asset (ROA) merupakan indikator utama dalam menilai profitabilitas dan kinerja keuangan perbankan, karena mencerminkan kemampuan bank dalam mengelola seluruh asetnya untuk menghasilkan laba. Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), dan Loan to Deposit Ratio (LDR) terhadap profitabilitas bank umum yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Populasi penelitian mencakup seluruh bank umum yang terdaftar di BEI selama periode pengamatan, dengan jumlah 47 bank. Penentuan sampel dilakukan menggunakan metode purposive sampling, sehingga diperoleh 17 bank dengan total 51 observasi. Data yang digunakan merupakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR) berpengaruh signifikan terhadap Return on Asset (ROA). Sementara itu, Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi (Adjusted R²) sebesar 16,6%, yang menunjukkan bahwa variasi profitabilitas bank dapat dijelaskan oleh ketiga variabel independen tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Implikasi penelitian ini menegaskan pentingnya pengelolaan kecukupan modal secara optimal dalam meningkatkan profitabilitas perbankan. Temuan ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen bank dalam merumuskan strategi pengelolaan modal dan kinerja keuangan secara berkelanjutan.
EFFECTS OF PROMOTION, EWOM, HEDONIC MOTIVATION ON TIKTOK SHOP IMPULSE BUYING Eko Sasono; Endi Isnarno; Faulina Wijayanti
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 8 No 1 (2026): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v8i1.356

Abstract

This study is motivated by the increasing phenomenon of impulse buying behavior among students in line with the rapid growth of e-commerce, particularly on the TikTok Shop platform. Such behavior is influenced by stimuli including sales promotion, electronic word of mouth (eWOM), and hedonic shopping motivation. This study aims to analyze the effects of these three variables on impulse buying among students of STIE Semarang. The population consists of 122 regular morning class students from the Management and Accounting majors, cohort 2021, with a sample of 54 respondents collected through questionnaires. The analytical methods employed include validity and reliability tests, classical assumption tests, F-test, t-test, multiple linear regression, and coefficient of determination. The results indicate that sales promotion and hedonic shopping motivation have a significant effect on impulse buying, while eWOM does not have a significant effect. The coefficient of determination (R²) of 0.610 shows that 61% of the variance in impulse buying is explained by the three variables. The implications suggest that TikTok should optimize promotional strategies through discounts, cashback, and coupons, as well as create enjoyable shopping experiences through interactive features to enhance users’ impulse buying behavior
STRATEGI PENGEMBANGAN INDUSTRI KREATIF DIGITAL MELALUI KOMPETISI DAN KOLABORASI IDA BAGUS KETUT ALAMSYAH
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 8 No 1 (2026): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v8i1.357

Abstract

The digital creative industry is a strategic sector in supporting the transformation of the knowledge-based economy. The animation subsector has great potential in creating added economic value as well as being an effective public communication medium. Central Java's human resource potential reaches 10,000 graduates each year from content majors from vocational schools and universities, thus requiring facilitation and appreciation in their work. This article describes the Animation and Creative Video Competition program in Central Java Province and formulates a strategy to strengthen the digital creative industry ecosystem based on competition and collaboration. The research uses a descriptive qualitative approach based on program evaluation with document analysis and activity best practices. The results of the study indicate that the animation competition program is effective as a talent identification mechanism (talent discovery), and has advantages in integrating works as a medium for public policy communication through screenings in cinemas and videotrons. This program also demonstrates innovation in providing ongoing appreciation to winners by utilizing animated works as a public campaign medium for the Regional Office of Customs and Excise in eradicating illegal cigarettes, which are shown in cinema networks and outdoor media (billboards/videotrons). This form of appreciation provides wider exposure space for creators while increasing the social and economic value of digital creative works. These findings are expected to serve as a policy reference for local governments in developing a sustainable digital creative industry
DETERMINASI IMPULSE BUYING MELALUI PROMOSI, DISKON, DAN KUALITAS PELAYANAN PADA PT. MATAHARI DEPARTMENT STORE UPTOWN MALL BSB SEMARANG Heni Subekti; Navita Cindra Anggraeni
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 8 No 1 (2026): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v8i1.359

Abstract

This study aims to determine the effect of promotions, discounts, and service quality partially on impulse buying. The population in this study were consumers or customers of PT. Matahari Department Store Uptown Mall BSB Semarang. The sampling technique used was a non-probability sampling method with a sample size of 100 respondents. This type of research is quantitative research and the data collection method uses a questionnaire. Data analysis was carried out using multiple linear regression. Based on the results of the study, it can be seen that the promotion and service quality variables have an effect on impulse buying, while the discount variable has no effect on impulse buying. For further researchers, it is recommended to use or add other variables that can influence impulse buying such as price, product quality, socio-cultural influences, and motivation so that they can strengthen the influence on impulse buying
MENGUNGKAP DETERMINAN KINERJA PEGAWAI DARI MOTIVASI, INSENTIF DAN BEBAN KERJA Yovita Mumpuni Hartarini; Tossy Aryanto; Frida Widyawati Triasningrum
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 8 No 1 (2026): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v8i1.361

Abstract

Performance is a term used to describe the level of achievement or results attained by an individual or organization in carrying out their tasks or work. In the context of an organization or company, performance is often measured by the extent to which set targets or objectives are achieved. This study is motivated by the low levels of motivation, incentives, and workload at the Pekalongan City Office of Tourism, Culture, Youth, and Sports at the beginning of 2024. The objectives of this study are to determine (1) the influence of motivation on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, (2) the influence of incentives on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, and (3) the influence of workload on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports. The population used in this study is all 35 civil servants at the Pekalongan City Office of Tourism, Culture, Youth, and Sports. The sample size in this study is 35 employees. The data collection technique used in this study is a questionnaire covering the variables of motivation, incentives, and workload. The analysis technique in this study is multiple linear regression analysis. The results of the study indicate that (1) work motivation has a significant effect on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, as shown by a significance value of 0.028 < 0.05 and a t-value of 2.247 > t-table 1.68, (2) incentives have a significant effect on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, as shown by a significance value of 0.021 < 0.05 and a t-value of 2.366 > t-table 1.68, and (3) workload does not have a significant effect on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, as shown by a significance value of 0.505 > 0.05 and a t-value of -0.671 < t-table 1.68. The study suggests that the organization should continue to enhance motivation, increase incentives, and pay attention to the workload assigned to employees. Future researchers are encouraged to add new variables that may influence the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports.
GIG ECONOMY DAN PERLINDUNGAN PEKERJA PLATFORM: TINJAUAN HUKUM KEBIJAKAN EKONOMI TERHADAP SISTEM PENILAIAN KINERJA (RATING) DI INDONESIA Nisrina Balqis Huwaida; Akhmad Farroh Hasan
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 8 No 1 (2026): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v8i1.362

Abstract

The development of the digital economy in Indonesia has driven the emergence of the gig economy, characterized by the increasing use of app-based platforms across various sectors, including ride-hailing, delivery services, and household services. This transformation presents legal challenges, particularly concerning the status of the relationship between platform workers and application service companies, which is generally structured on a partnership model. Furthermore, legal protection for platform workers remains limited, especially with regard to the use of performance rating systems that directly affect workers' opportunities to obtain work, their income levels, and the continuity of their partnership arrangements. This study aims to examine the implications of rating systems for the protection of platform workers' rights from the perspective of economic policy law. The method employed is normative juridical research with a comparative approach, conducted through the analysis of legislation, platform policies, court decisions, as well as relevant literature and practices across several countries. The findings indicate that Indonesia's existing labor regulations have yet to adequately accommodate the distinctive characteristics of employment relationships within digital platform ecosystems. Moreover, the implementation of rating systems managed unilaterally by platform companies has the potential to create an imbalance in legal relationships, as such systems are not accompanied by clear and transparent contestation mechanisms. Accordingly, a dedicated policy framework is needed to govern platform worker protection, including restrictions on the use of ratings as a basis for imposing sanctions, and the establishment of a supervisory mechanism involving the government, platform companies, and workers, with a view to ensuring legal certainty and a fair balance of interests among all parties concerned.

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