cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Widaryanti
Contact Email
wdr.yanti@gmail.com
Phone
+6281329010800
Journal Mail Official
fokusemba@stiepena.ac.id
Editorial Address
Jl.Slamet Riyadi No.40 Gayamsari, Kota Semarang, Jawa Tengah 50248
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Published by Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
ISSN : 28291433     EISSN : 28291433     DOI : https://doi.org/10.34152/emba.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published three times a year (April, August and December).The scope of journal is: Economic, Management, Accounting (e-ISSN : 28291433)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
 1   2 
Search results for , issue "Vol 1, No 1: April 2022" : 15 Documents clear
ANALISIS PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN (Studi pada PT. Multi Instrumentasi Mandiri) Astriono, Ani; Widowati, Maduretno
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.448

Abstract

This study aims to analyze the effect of the work environment on employee performance, analyze the effect of work motivation on employee performance, analyze the simultaneous effect of work environment and work motivation on employee performance. This research is a quantitative descriptive study that serves to explain the description of the object of research through primary data obtained from the distribution of questionnaires, then the data from the questionnaires were analyzed using multiple linear regression analysis with the help of SPSS software. The results of this study indicate that the work environment variable has a significant effect on employee performance, this shows a value of 0.000 <0.05, the work motivation variable has a significant influence on employee performance, this is also evidenced by a value of 0.000 <0.05. Work environment variables and work motivation together have a significant effect on employee performance, this is evidenced by the results of 0.000 <0.05.\Keywords: Work Environment, Work Motivation and Employee Performance
ANALISIS PENGARUH PROFITABILITY DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2019) Susanto, Defri; Pancawardani, Nurul Latifah; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.439

Abstract

ABSTRACT This study aims to analyze the effect of profitability and investment opportunity set on dividend policy with liquidity as a moderating variable. The independent variables used in this study are profitability and investment opportunity set. The moderating variable in this study is liquidity. The dependent variable in this study is dividend policy. This study uses secondary data derived from the annual financial statements. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. The sampling technique used is purposive sampling and the number of samples is 55 data. The data analysis method used Interaction Test or Moderate Regression Analysis (MRA). The results of this study indicate that profitability has no effect on dividend policy. The investment opportunity set has no effect on dividend policy. Liquidity does not moderate the effect of profitability on dividend policy. Liquidity does not moderate the effect of the investment opportunity set on dividend policy.Keyword : Profitability, Investment Opportunity Set, Likuidity, Dividend Policy.
Analisis Pengaruh Religiusitas, Biaya Kepatuhan Pajak dan Penerapan E-filing Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Pada KPP Pratama Demak) Saadah, Lailatus; ., Widaryanti; Latifah, Nurul
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.453

Abstract

This study aims to analyze the effect of religiosity, tax compliance costs and the application of e-filing on taxpayer compliance at KPP Pratama Demak. The population in this study is an individual taxpayer registered at the KPP Pratama Demak. Samples were taken as many as 100 respondents using the Nonprobability Sampling method, namely Accidental Sampling by taking sample members from the population based on chance and deemed suitable by the researcher. While the data collection using a questionnaire. The results of this study indicate that religiosity, tax compliance costs, and the application of e-filing have a positive effect on taxpayer compliance.Keywords: Religiosity, Tax Compliance Fee, E-filing Implementation, Taxpayer Compliance.
ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA Aditya, Wahyu; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.444

Abstract

This study aims to analyze the effect of Transparency, Accountability, and Community Participation on Village Fund Allocation. The independent variables used in this study are Transparency, Accountability, and Community Participation. The dependent variable in this study is the Village Fund Allocation Management. In this study, primary data was used from the distribution of questionnaires. The population in this study are people who are in the Kaloran sub-district. The sampling technique used is purposive sampling and the number of samples is 172 questionnaires. The data analysis method used the SPSS 26 program. The results of this study indicate that transparency has a positive effect on the management of village fund allocations. Accountability has a positive effect on the Management of Village Fund Allocation. Community participation has a positive effect on the Management of Village Fund Allocation.Keywords: Transparency, Accountability, Community Participation, Village Fund Allocation Management.
PENGARUH KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (Studi pada karyawan bagian produksi lemari pendingin PT.Hartono Istana Teknologi Sayung-Demak) Burhanuddin, Muhammad Fuad; Widodo, Untung
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.449

Abstract

This study aims to determine the effect of leadership, motivation and work environment on employee performance at PT. Hartono, Sayung-Demak Technology Palace. PT Hartono palace technology continues to improve employee performance, because large companies want production to run well, on time and with quality. The tendency that occurs when employees work without support from company leaders, such as giving bonuses, employee motivation and the work environment can result in decreased employee performance. The data shows that there has been a fluctuation in the target and realization of the production of refrigerators at PT Hartono Istana Teknologi for the period March 2016 to February 2020 from the average target of 42628 units but down to an average production realization of 34182 units, meaning that employee performance is not good, therefore this study takes three independent variables and one dependent variable, namely employee performance. The population in this study were employees of the refrigerator production division at PT. Hartono, the Sayung-Demak technology palace, totaling 90 respondents. The sampling technique used in this study is the census method, where all populations are used as samples. Data analysis uses validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). The results showed that the F test results were 39.358 with a significance value of 0.000. The t-test shows that leadership, motivation and work environment have a positive and significant effect on performance. The result of the coefficient of determination (R2) shows that some variations in performance can be explained in the variables of leadership, motivation and work environment by 56.4%. The results show that leadership, motivation and work environment have a positive and significant effect on employee performanceKeywords: leadership, motivation, work environment and employee performance.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018) Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.460

Abstract

This study aims to obtain empirical evidence on the effect of institutional ownership, independent commissioners, leverage, firm size and profitability on tax avoidance. This  esearch is focused on the Consumer Goods Industry Listed on the Indonesia Stock Exchange in 2014-2018. The observations in this study were as many as 85 samples. Research obtained by  on probability sampling method, namely purposive sampling technique. The technique used in  his research is multiple linear regression analysis. The results of this analysis indicate that  everage and firm size have an effect on tax avoidance, but institusional ownership, independent  ommissioners and profitability have no effect on tax avoidance.Keywords: Institutional Ownership, Independent Commissioner, Leverage, Firm Size, Profitability, Tax Avoidance.
KARAKTERISTIK PEMERINTAH DAERAH DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris Pada 34 Provinsi di Indonesia Tahun 2016-2019) Astuti, Wulan; Widaryanti, Widaryanti; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.445

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size, umur pemda, leverage, intergovernmental revenue terhadap tingkat pengungkapan laporan keuangan pemerintah daerah.Variabel independen yang digunakan pada penelitian ini adalah size, umur Pemda, leverage, intergovernmental revenue. Variabel dependen pada penelitian ini adalah tingkat pengungkapan laporan keuangan. Pada penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan. Populasi dalam penelitian ini adalah pemerintah daerah 34 provinsi di Indonesia periode 2016-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan jumlah sampel sebanyak 34 pemerintahan. Metode analisis data menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa size berpengaruh positif terhadap tingkat pengungkapan laporan keuangan. Umur Pemda tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Leverage tidak berpengaruh terhadap tingkat pengungkapan laporan leuangan. Intergovernmental revenue tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Size, umur Pemda, leverage dan intergovernmental revenue berpengaruh secara simultan terhadap tingkat pengungkapan laporan keuangan.Kata kunci : Size, Umur Pemda, Leverage, Intergovernmental Revenue, Pengungkapan Laporan Keuangan
FAKTOR – FAKTOR YANG MEMPENGARUHI INITIAL RETURN (Studi Empiris Pada Perusahaan yang IPO di BEI Periode 2011-2020) Kurnia, Anita; Widaryanti, Widaryanti; Latifah, Nurul
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.450

Abstract

This study aims to analyze the effect of ROA, DER, EPS, company size and company age on initial return. The independent variables used in this study are the factors that affect the initial return. The dependent variable in this study is initial return. This study uses secondary data derived from annual financial statements. The population in this study are all IPO companies listed on the Indonesia Stock Exchange for the period 2011-2020. The sampling technique used is purposive sampling and the number of samples is 286 data. Data analysis method using multiple linear regression. The results of this study indicate that ROA, DER, and EPS have no significant effect on Initial Return. Firm Size and Company Age have a negative and significant effect on Initial Return.Keywords: ROA, DER, EPS, Company Size, Company Age and Initial Return
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Rhemananda, Hosea; Widaryanti, Widaryanti; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.441

Abstract

This study aims to analyze the effect of Profitability, Managerial Ownership and Firm Size on Accounting Conservatism. With a sample of 40 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2016-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. The results of this study are profitability has a significant positive effect on accounting conservatism, managerial ownership has a positive and insignificant effect on accounting conservatism, firm size has a significant positive effect on accounting conservatism.Keywords: profitability, managerial ownership, firm size and accounting conservatism
ANALISIS PENGARUH STORE IMAGE PERCEPTION DAN STORE BRAND PRICE IMAGE TERHADAP STORE BRAND PURCHASE INTENTION DENGAN PERCEIVED RISK SEBAGAI VARIABEL MEDIASI (Studi Kasus Pada Konsumen Supermarket Super Indo Majapahit) Jannah, Miftakhul; Indriyatni, Lies; Widowati, Maduretno
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.446

Abstract

Store brands are a form of strategy used in competing for retailers in a market that is increasingly competitive. Based on previous research, there are several factors that influence buying interest, namely Store Image Perception, Perceived Risk, and Store Brand Price Image. This study aims to see the influence of the influence of Store Image Perception, Perceived Risk, and Store Brand Price Image Image Intention on Super Indo Majapahit supermarkets. The research method used in the study Statistics Product and Service Solutions (SPSS) for Windows 16.0 with regression analysis and path analysis for the mediating variables. The technique used to study the data is a survey using a structured questionnaire. The population and samples in this study were visitors or buyers of Super Indo Majapahit supermarkets with the results of 89 respondents who can be used in this study. The results of the study indicate that Store Image Perception has a significant positive effect on Store Brand Purchase Intention in Super Indo Majapahit consumers. Store Brand Price Image has a significant positive effect on Store Brand Purchase Intention for Super Indo Majapahit consumers. Store Image Perception has a significant negative effect on Perceived Risk on Super Indo Majapahit consumers. Store Brand Price Image has a significant negative effect on Perceived Risk on Super Indo Majapahit consumers. Perceived Risk has a significant negative effect on Store Brand Purchase Intention for Super Indo Majapahit consumers. Store Brand Price Image significantly influences Store Brand Purchase Intention through Perceived Risk mediation at Super Indo Majapahit. All hypotheses have a significant effect except Store Image Perception which has no significant effect on Store Brand Purchase Intention through the mediation of Perceived Risk at Super Indo Majapahit because tstatistic (1.591) < ttable (1.663).Keywords: store brand, image, price, risk, purchase intention.

Page 1 of 2 | Total Record : 15

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 4, No 2 (2025): Agustus 2025 Vol 4, No 01: April 2025 Vol 3, No 3: Desember 2024 Vol 3, No 2: Agustus 2024 Vol 3, No 1: April 2024 Vol 2, No 01 (2023): April 2023 Vol 2, No 03: Desember 2023 Vol 2, No 02: Agustus 2023 Vol 2, No 01: April 2023 Vol 1, No 3: Desember 2022 Vol 1, No 2: Agustus 2022 Vol 1, No 1: April 2022 More Issue