JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
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.
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134 Documents
<![CDATA[ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[eni puji estuti]]>;
<![CDATA[Putri Sendang Sari]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v5i1.184
<![CDATA[Abstract. At the beginning of 2020 the covid-19 pandemic began to enter Indonesia which had an impact on almost various areas of life. One of them is in the economic field, in the economic field many companies in various sectors are affected and experiencing financial difficulties. So the purpose of this research is to analyze the effect of profitability, liquidity, and leverage on financial distress. The population in this study is a manufacturing company in the consumer goods industry sub-sector which is listed on the Indonesia Stock Exchange. The technique used is a purposive sampling technique with a sample of 28 companies. The data obtained were analyzed using multiple linear regression analysis. Based on the t test obtained profitability has no effect on financial distress with the test results of a significance value of 0.318 > 0.05 and a t value of 1.009 <2.007. Liquidity has an effect on financial distress with the test results of a significance value of 0.001 < 0.05 and a t value of 3.492 > 2.007. And Leverage has no effect on financial distress with the results of testing a significance value of 0.781 > 0.05 and a t-value of 0.279 < 2.007. In the Coefficient of Determination Test, the R-Square value is 0.059, which means that the effect of profitability, liquidity and leverage on financial distress is 19.1%.]]>
<![CDATA[Pengaruh Bias Perilaku Investor Terhadap Keputusan Investasi Di Pasar Saham ]]>
<![CDATA[Yopi Adhimas Fitra]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v5i1.185
<![CDATA[The goal of this study was to analyze and collect data on the variables that affect a person's ability to make informed investing decisions. 158 respondents made up the study's sample population. The information utilized this research were primary data collected using survey methods, and the sample was gathered through the distribution of research questionnaires. The The findings of this study demonstrate that herding behavior positively affects investment choices, Heuristic Behavior has no effect on Investment Decisions, Disposition Effect has a positive effect on Investment Decisions, and Attitudes on Risk have a negative and significant effect on Investment Decisions. And recommendations for more study are anticipated to be a reference in making decisions and adjusting the variables used with each other's psychology before making investment making choices so they can reduce risk and increase the revenue obtained and also before making decisions for novice investors are expected to try to learn the concept invest or ask friends or individuals who have experience in investing before making a decision because it is important to reduce the risk of loss and encourage success in investing in securities, especially stocks.]]>
<![CDATA[PENGARUH MODAL MINIMAL, PENGETAHUAN INVESTASI DAN PRESEPSI RISIKO INVESTASI TERHADAP MINAT INVESTASI MAHASISWA DI PASAR MODAL ]]>
<![CDATA[Silvia Hendrayanti]]>;
<![CDATA[Paramitha Dyan Shavira]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v5i1.186
<![CDATA[There are many things that can affect students' investment interest from various factors, such as minimal capital, investment knowledge and risk perception. The purpose of this study was to determine the minimum capital factors, investment knowledge and risk perceptions that influence STIE Semarang students' interest in investing in the capital market. In this study, researchers used quantitative analysis methods and for sampling in this study used a purposive sampling technique using the entire population of 46 STIE Semarang students. From the results of data processing, it is obtained that the t test on minimum capital has a significance value of 0.031 <0.050, meaning that the minimum capital variable has a positive and significant effect on investment interest. The investment knowledge variable has a significance value of 0.118 > 0.050, meaning that the investment knowledge variable has a positive and insignificant effect on investment interest. And the risk perception variable has a significance value of 0.038 <0.050, meaning that the risk perception variable has a positive and significant effect on investment interest. From the research results, the results of the F test were 24.664 > 2.83 with a significance value of 0.000 <0.050. Suggestions for campuses and investment galleries, namely, are expected to increase knowledge and provide education to students regarding investment knowledge in order to attract student investment interest]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN PELAPORAN KEUANGAN MELALUI INTERNET FINANCIAL REPORTING (IFR) ]]>
<![CDATA[Marhamah Marhamah]]>;
<![CDATA[Penta Widyartati]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v5i1.187
<![CDATA[The internet is a communication network that functions to connect between electronic media quickly and precisely. The communication network will convey some of the information sent by transmitting signals with a frequency that has been adjusted for global standards in the use of the internet network It self using the Transmission Control Protocol/Internet Protocol. The company utilizes the internet as an appropriate financial reporting medium and is considered to be able to increase the effectiveness of the company's operations. Internet Financial Reporting (IFR) is voluntary disclosure of financial reports via the internet by companies. The application of IFR is carried out according to the company's objectives which are intended to increase the company's credibility. The positive impact of Internet Financial Reporting (IFR) is that the presentation of data in a timely and accurate manner is very useful for potential investors/investors in making investment decisions in companies. The research population for banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 was 43 companies. Using the purposive sampling method, a sample of 25 companies was obtained. The data used is secondary data from the Indonesia Stock Exchange (IDX) with multiple linear regression analysis method. The results of the analysis show that the leverage variable has a significant effect on Internet Financial Reporting (IFR), while the variables of profitability, auditor reputation, and company size have no effect on Internet Financial Reporting (IFR). Banking is expected to use Internet Financial Reporting (IFR) so that the public can see banking performance, especially in disclosing financial reports so that trust in banks is as good as possible.]]>
<![CDATA[THE EFFECT OF INFLATION, EXPORT AND IMPORT ON ECONOMIC GROWTH IN CENTRAL JAVA ]]>
<![CDATA[Silvia Hendrayanti]]>;
<![CDATA[Zumrotun Nafiah]]>;
<![CDATA[siti Aminah]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 2 (2023): jurnal capital ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v5i2.189
<![CDATA[Economic growth is one of the indicators used to measure the success rate of a region's development. The purpose of this study is to determine the effect of inflation, exports and imports on economic growth in Central Java Province. The type of data used is monthly time series data from January 2017 to December 2021. The number of samples used is 60 samples. The analytical method used is multiple linear regression analysis.The results of the data processing carried out, the t test on the inflation variable shows a positive but not significant relationship to economic growth. This is based on a probability value greater than 0.05, namely 0.0731. For the export variable, the probability value is 0.0186, which means that the export variable has a negative and significant effect on economic growth. As for the import variable, the probability value is 0.0000. So that it can be interpreted that the import variable has a positive and significant influence on economic growth. From the results of this study, it is suggested that the government be able to implement policies to control inflation and apply export restrictions and increase imports while still paying attention to price balance and people's needs.]]>
<![CDATA[pengaruh kerjasama tim dan komunikasi terhadap kinerja karyawan pada departemen preparation ]]>
<![CDATA[Marsha Ayunita Irawati]]>;
<![CDATA[Rihan Hafizni]]>;
<![CDATA[Yovita Mumpuni Mumpuni]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 2 (2023): jurnal capital ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v5i2.193
<![CDATA[The purpose of this research is to analyze the effect of teamwork and communication on employee performance in the preparation department of PT Kanindo Makmur Jaya Jepara. The population in this study was 250 employees, while the sample in this study was 150 respondents using the Sloven formula. The sampling technique uses a purposive sampling method. The independent variables in this research are teamwork and communication, while the dependent variable is employee performance. The data analysis method in this research uses validity tests, reliability tests, multiple linear regression analysis, model feasibility tests, partial tests, and determination tests. The results of this research prove that the teamwork variable has a significant effect on employee performance, this is proven by the results of the t test which shows a regression coefficient value of 0.170 and a significance value of 0.010 <0.05. The communication variable has a significant effect on employee performance, this is proven by the results of the t test, which obtained a regression coefficient value of 0.680 and a significance value of 0.000<0.05. Based on the results of this research, it can be concluded that Teamwork and Communication have a significant effect on the Performance of PT Preparation Department Employees. Kanindo Makmur Jaya Jepara. Suggestions that can be given to PT. Kanindo Makmur Jaya, especially in the preparation department, can maintain teamwork and communication so that the performance of its employees can always be good and improve so that production activities can run smoothly.]]>
<![CDATA[PENGARUH INFLASI, NILAI KURS DAN SUKU BUNGA TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[sopi - sopi]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 2 (2023): jurnal capital ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v5i2.194
<![CDATA[Stock return is the return obtained from investment. Investors' expectations in investing in stocks other than being the owner of a company with a certain proportional ownership, the shares invested are expected to be able to provide a certain rate of return. The purpose of this study was to determine the effect of inflation, exchange rates and interest rates on stock returns in banking companies listed on the Indonesia Stock Exchange for the period 2017-2019. The population in this study were all banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period, totaling 45 companies. The sampling technique used purposive sampling method, in order to obtain a sample of 27 company samples. The data collection method used in this study is secondary data with documentation techniques by collecting existing online documents in the form of financial reports obtained from www.idx.co.id. With the number of observations for 3 consecutive years. The data analysis technique used is multiple linear regression using the SPSS version 16 program. The results of this study indicate that the independent variable inflation, exchange rates and interest rates have an effect on stock returns with a significance value of 0.000 <0.05. The results of the study that partially Inflation has an effect on Stock Returns indicated by a significance value of 0.000 <0.05. Exchange rate has an effect on Stock Return indicated by a significance value of 0.000 <0.05. Interest rates have an effect on Stock Returns indicated by a significance value of 0.000 <0.05. The conclusion from the results of this study is that inflation, exchange rates and interest rates affect Stock Returns in banking companies listed on the Indonesia Stock Exchange for the period 2017-2019. Suggestions that can be conveyed to investors who are going to invest are advised to pay more attention to these variables in making investment decisions so as to reduce investment risks such as decreased stock returns]]>
<![CDATA[PERAN KUALITAS PELAYANAN, KEPERCAYAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP KEPUASAN KONSUMEN SHOPEE ]]>
<![CDATA[Layni Darul Muqodasih]]>;
<![CDATA[ariyani indriastuti]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 2 (2023): jurnal capital ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v5i2.195
<![CDATA[Abstract. Properly managing and understanding the relationship between service quality, trust, and ease of use is the key to creating a positive customer experience and creating consumer satisfaction. This research aims to determine the influence of service quality, trust, and ease of use on consumer satisfaction. The sampling method uses accidental sampling with a sample size of 100 respondents. The data collection method uses a questionnaire. The analysis tool uses multiple linear regression tests. The research results show that service quality and user friendliness have a significant effect on Shopee consumer satisfaction. The trust variable does not have a significant effect on Shopee consumer satisfaction.]]>
<![CDATA[PERAN KUALITAS PELAYANAN, KEPERCAYAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP KEPUASAN KONSUMEN SHOPEE ]]>
<![CDATA[Mahmudah, siti]]>;
<![CDATA[indriastuti, ariyani]]>;
<![CDATA[Susetyarsi, Theresia]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v6i1.51
<![CDATA[Properly managing and understanding the relationship between service quality, trust, and ease of use is the key to creating a positive customer experience and creating consumer satisfaction. This research aims to determine the influence of service quality, trust, and ease of use on consumer satisfaction. The sampling method uses accidental sampling with a sample size of 100 respondents. The data collection method uses a questionnaire. The analysis tool uses multiple linear regression tests. The research results show that service quality and user friendliness have a significant effect on Shopee consumer satisfaction. The trust variable does not have a significant effect on Shopee consumer satisfaction.]]>
<![CDATA[ANALISIS KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Ardhyatama, Airlangga]]>;
<![CDATA[Widyartati, Penta]]>;
<![CDATA[Setiyanti, Sri Wiranti]]>;
<![CDATA[Suryatama, Fajar]]>
<![CDATA[ JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/capital.v6i1.197
<![CDATA[Abstract. The research background is due to the failure to achieve the annual motor vehicle tax realization target. The aim of this research is to determine the influence of taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance at the Semarang Regency Samsat Office. The population of this research is all motor vehicle taxpayers in the jurisdiction of Semarang Regency totaling 559,805. The sample using the Slovin formula was 100. The data collection method used a questionnaire. The data analysis method used is multiple linear regression analysis, hypothesis testing, coefficient of determination test. The research results show that taxpayer awareness has a significant effect on taxpayer compliance and tax sanctions do not have a significant effect on taxpayer compliance. It is recommended that Semarang Regency Samsat further strengthen taxpayer awareness by providing good service to taxpayers. Increasing the quality and quantity of services is expected to increase satisfaction with taxpayers as customers thereby increasing taxpayer compliance. By increasing taxpayer compliance it will of course be easier to achieve the specified tax targets. Keyword: Taxpayer awareness, tax sanctions, taxpayer compliance]]>
