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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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Analisis Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Pada BPR Di Kota Boyolali Arini Novandalina; Fandil Fandil
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.v8i1.363

Abstract

Credit distribution is the provision of money or equivalent debt, based on a loan agreement between a bank and another party that requires the borrower to repay the debt after a certain period of time with interest. The purpose of this study is to determine the effect of Non-Performing Loans, Capital Adequacy Ratio, and Loan to Deposit Ratio on credit distribution at the People's Economic Bank in Boyolali Regency. The population in this study was 6 Rural Credit Banks in Boyolali Regency. The results of the study indicate that Non-Performing Loans, Capital Adequacy Ratio, and Loan to Deposit Ratio have a significant effect on credit distribution
SINYAL KEUANGAN DAN NILAI PERUSAHAAN : ANALISIS PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN SEKTOR FOOD AND BEVERAGE Wachidah Fauziyanti; Ariyani Indriastuti
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.v8i1.364

Abstract

This study aims to examine the effect of profitability, leverage, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2022-204 period. By employing a purposive sampling method, a sample of 33 companies was selected, yielding a total of 99 observational data points over three years. The data analysis method used was multiple linear regression analysis processed via SPSS software. The descriptive statistical results showed an average profitability (ROA) of 0.0744, leverage (DER) of 0.3650, firm size of 22.4972, and firm value (PBV) of 0.0173. partial hypothesis testing indicated that profitability has a negative and insignificant effect on firm value. Meanwhile, leverage is proven to have a positive and significant effect on firm value. Simultaneously, these three independent variables explain 95.3% of the variation in firm value, while the remaining 4.7% is influenced by other variables outside this research model.
KEPUASAN KERJA SEBAGAI MEDIASI DENGAN PENGARUH KECERDASAN EMOSIONAL DAN TEAM WORK TERHADAP KINERJA PEGAWAI GENERASI Z PT. PLN (PERSERO) ULP MAGELANG Sukarsono Sukarsono; Evinta Amalia; Sinar Hubriyan Ade
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.v8i1.366

Abstract

Tujuan penelitian ini untuk menganalisis Kepuasan Kerja Sebagai Variabel Mediasi Pada Pengaruh Kecerdasan Emosional Dan Team Work Terhadap Kinerja Pegawai Generasi Z Di PT. PLN (Persero) ULP Magelang. Populasi penelitian ini adalah pegawai generasi z di PT PLN (Persero) ULP Magelang sebanyak 55 orang, sampel menggunakan digunakan adalah probability sampling. Metode pengumpulan data kuesioner, analisis data yang dilakukan adalah outer model, inner model menggunakan Smart-PLS.Hasil Kecerdasan Emosional berpengaruh langsung terhadap kinerja pegawai. Team Work tidak berpengaruh langsung terhadap kinerja pegawai. Kecerdasan Emosional berpengaruh langsung terhadap Kepuasan Kerja. Team Work tidak berpengaruh langsung terhadap Kepuasan Kerja pegawai . Kepuasan Kerja tidak berpengaruh langsung terhadap Kinerja pegawai . Kepuasan Kerja dapat memediasi hubungan antara Kecerdasan Emosional terhadap Kinerja pegawai . Kepuasan Kerja tidak dapat memediasi hubungan antara Team Work terhadap Kinerja pegawai
KEPUASAN MASYARAKAT DI MPP DEMAK DIPENGARUHI KUALITAS PELAYANAN, FASILITAS, DAN AKSESIBILITAS Rihan Hafizni; Tossy Aryanto; Desyani Purwaningrum
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.v8i1.368

Abstract

The Public Service Mall (MPP) launched by the Investment and One-Stop Integrated Services Agency (DPMPTSP) of Demak Regency is an innovation aimed at simplifying public licensing and non-licensing services in the region. The purpose of this research is to analyze the influence of service quality, facilities, and accessibility on public satisfaction at the Public Service Mall (MPP) of Demak Regency. The population in this study consists of service users at the Public Service Mall (MPP) of Demak Regency during the period from January to July 2024, totaling 23,978 individuals. The sample for this study was selected using the purposive sampling method, resulting in a total of 100 respondents. The data analyzed are primary data collected through questionnaires. The data processing results include descriptive analysis, F-test results, coefficient of determination (R²) test results, and hypothesis testing results. The findings of this research indicate that: Service quality has a positive and significant effect, with a significance value of 0.028 (< 0.1). Facilities have no effect on public satisfaction, with a significance value of 0.557 (> 0.1). Accessibility has a positive and significant effect on public satisfaction, with a significance value of 0.000 (< 0.1). Recommendations include improving service quality to be more professional in enhancing public satisfaction at the Public Service Mall (MPP) of Demak Regency. Additionally, maintaining and completing deficient facilities is essential to simplify public services and increase satisfaction.
KEAMANAN TRANSAKSI DAN PENGARUHNYA TERHADAP KEPUASAN PENGGUNA PADA PLATFORM E-COMMERCE SHOPEE Yolanda Ardestya Linanjung; Natoil Natoil; Agung Prastyawan; Siti Khayatun
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.v8i1.369

Abstract

This study aims to determine the effect of user trust, transaction security, and information quality on user satisfaction on the Shopee marketplace The research method used was a quantitative survey approach. Data were collected through questionnaires distributed to 53 respondents, who were Shopee users. Data analysis techniques included descriptive statistical tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity tests), multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) test. The results showed that partially, User Trust had a calculated t-value of 2.225 with a significance value of 0.031. This significance value is less than 0.05 (0.031 < 0.05), thus concluding that User Trust has a positive and significant effect. Transaction Security has a calculated t-value of 3.518 with a significance value of 0.001. This value is less than 0.05 (0.001 < 0.05), so it can be concluded that transaction security has a positive and significant effect on user satisfaction, and Information Quality has a t-value of 2.094 with a significance value of 0.041. This significance value is less than 0.05 (0.041 < 0.05), so it can be concluded that information quality has a positive and significant effect on user satisfaction. The results of the regression analysis show that transaction security is the most dominant variable in influencing user satisfaction. In addition, the Adjusted R Square value of 0.554 indicates that 55.4% of user satisfaction can be explained by the variables of user trust, transaction security, and information quality, while the remaining 44.6% is influenced by other variables outside the study. Thus, it can be concluded that increasing user trust, transaction security, and information quality can increase user satisfaction on the Shopee marketplace
Pajak, Retribusi, dan PAD Sah: Trio Penggerak Pendapatan Kota Pekalongan Vinko Satria Pekerti; Sarastanto Aulia Heru Pranoto; Zahron Zahron
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.v8i1.370

Abstract

Law Number 23 of 2014 grants broad authority to local governments to regulate and manage their own affairs, including regional financial management, with the main objective of increasing fiscal independence through the optimization of Local Own-Source Revenue (Pendapatan Asli Daerah or PAD). PAD, which is derived from regional taxes, regional levies (retributions), profits from regionally owned enterprises, and other legitimate local revenues, serves as an important indicator of regional independence. The purpose of this study is to determine the effect of Regional Taxes, Regional Retributions, and Other Legitimate Local Revenues on the Local Own-Source Revenue (PAD) of Pekalongan City. The data used in this study consist of both primary and secondary data. The population and sample in this study are the Local Revenue Realization Reports from 2015–2024. The research variables include Regional Taxes, Regional Retributions, Other Legitimate Local Revenues, and PAD. The data collection method uses descriptive analysis, while the data analysis method employs quantitative descriptive analysis using multiple linear regression. The results of the study indicate that Regional Taxes (X1) have a positive and significant effect on PAD, as shown by the t-test result where the t-value of 9.162 > 1.812 and a significance value of 0.000 < 0.05. Regional Retributions (X2) also have a positive and significant effect on PAD, indicated by the t-value of 8.821 > 1.812 and a significance value of 0.000 < 0.05. Other Legitimate Local Revenues (X3) similarly have a positive and significant effect on PAD, with a t-value of 9.482 > 1.812 and a significance value of 0.000 < 0.05. It is recommended that the Pekalongan City Government optimize existing tax sources through tax audits and enforcement, digitization of the Regional Tax Information System, tax base expansion by identifying new economic potentials, tax education and socialization, improvement of service quality, rationalization and adjustment of Regional Retribution tariffs, optimization of retribution collection systems through digitalization, enhancement of the performance of regionally owned enterprises (BUMD) to maximize dividend income, and optimization of asset and cash management.
DINAMIKA KINERJA PEGAWAI HOTEL: Peran Lingkungan Kerja, Kepemimpinan, Kompensasi, dan Motivasi Siti Khayatun; Wanuri Wanuri; Yovita Mumpuni Hartarini
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.v8i1.371

Abstract

Every organization (company) desires to improve work performance to achieve its goals. One crucial element that must be considered to achieve these goals is human resources (HR). This is because high-performing HR are able to drive the company's operations, thus impacting the achievement of company targets. However, HR performance can fluctuate due to various influencing factors, such as the work environment, leadership, compensation, and motivation. This study aims to: 1) analyze and explain the influence of the work environment on employee performance at the Patra Jasa Hotel Semarang; 2) analyze and explain the influence of leadership on employee performance at the Patra Jasa Hotel Semarang; 3) analyze and explain the influence of compensation on employee performance at the Patra Jasa Hotel Semarang; 4) analyze and explain the influence of motivation on employee performance at the Patra Jasa Hotel Semarang; and 5) analyze and explain the influence of the work environment, leadership, compensation, and motivation on employee performance at the Patra Jasa Hotel Semarang. This research method is descriptive quantitative. Data were collected through questionnaires, and the data analysis tool was multiple linear regression with quantitative descriptive analysis. The results of the study indicate: 1) There is a positive influence of work environment variables on employee performance, because the P-value of the work environment variable is 0.001 (P<0.05) so the proposed hypothesis is accepted. 2) There is no influence of leadership variables on employee performance, because the P-value of the leadership variable is 0.451 (P>0.05) so the proposed hypothesis is rejected. 3) There is a positive influence of compensation variables on employee performance, because the P-value of the compensation variable is 0.006 (P<0.05) so the proposed hypothesis is accepted. 4) There is no influence of motivation variables on employee performance, because the P-value of the motivation variable is 0.733 (P>0.05) so the proposed hypothesis is rejected. Suggestions in this study include: Leaders should improve employee space in the workplace, leaders should be able to generate creative ideas and create a conducive work environment, leaders should strive to provide a leadership model that employees can emulate, leaders should strive to provide appropriate incentives, and leaders should always provide support to employees.
EFEKTIVITAS DIGITALISASI E-PBB TERHADAP KEPATUHAN WAJIB PAJAK: PERAN MODERASI SOSIALISASI PERPAJAKAN Marhamah Marhamah; Penta Widyartati; Pancawati Hardiningsih
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.v8i1.375

Abstract

Digital transformation in tax administration has become a government strategy to improve the quality of public services and enhance taxpayer compliance. The Semarang City Government has implemented the Electronic Land and Building Tax (E-PBB) system, which enables taxpayers to access tax bill information, make online payments, and monitor their tax obligations more conveniently. However, the level of Land and Building Tax (PBB) compliance in several areas remains suboptimal, indicating that technological convenience alone is insufficient to improve compliance without adequate taxpayer understanding through tax socialization. This study aims to examine the effect of tax service digitalization through the E-PBB system on Land and Building Tax taxpayer compliance and to investigate the moderating role of tax socialization. The study employed a quantitative approach using a survey method involving Land and Building Tax taxpayers in Bubakan Village, Mijen District, Semarang City. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA). The results indicate that tax service digitalization has a positive and significant effect on taxpayer compliance. Tax socialization significantly strengthens the relationship between tax service digitalization and taxpayer compliance. These findings suggest that the successful implementation of digital tax services depends not only on the adoption of technology but also on the effectiveness of tax socialization programs. The findings are expected to provide valuable input for local governments in developing more effective digital tax service policies to improve taxpayer compliance.
Profitabilitas, Intensitas Aset Tetap, dan Leverage sebagai Penentu Penghindaran Pajak: Bukti Empiris dari Perusahaan Makanan & Minuman yang Terdaftar di IDX 2022-2024 Iin indarti indarti; Tjandra Tirtono
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.v8i1.379

Abstract

This study aims to analyze the influence of profitability, fixed asset intensity, and leverage on tax avoidance. The approach used in this study is a quantitative approach. The data collection technique used in this study is the documentation method by collecting records of the company's annual report documents and then analyzing them. The number of samples used is 60 annual companies, namely food and beverage companies, so the sampling technique used is sensus sampling. The analysis tool used in the study is multiple linear regression. The results of the study stated that profitability had a negative and significant effect, the intensity of fixed assets, and leverage had no effect on tax avoidance, with a determination coefficient value of 16.8%, meaning that profitability, fixed asset intensity and leverage were able to explain the employee performance variables of 16.8%, . While the remaining 83.2% were explained by other variables besides the variables studied.

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