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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
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Search results for , issue "Vol 1, No 1: April 2022" : 15 Documents clear
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN (STUDI KASUS DI KPP PRATAMA PATI TAHUN 2016-2019) Sulistyorini, Eka; 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.v1i1.451

Abstract

This study aims to analyze the effect of corporate income tax receipts. The independent variables include taxpayer compliance, tax audit, and tax collection. This study uses primary data derived from questionnaires. The population in this study were companies registered with KPP Pratama Pati for the period 2016–2019 that had NPWP. The sampling technique used is purposive sampling and the number of samples is 100 data. The data analysis method used multiple linear regression. The results of this study indicate that taxpayer compliance has a positive effect on corporate income tax receipts, tax audits have a positive effect on corporate income tax revenues, and tax collection has a positive effect on corporate income tax revenues. Taxpayer compliance, tax audit, and tax collection simultaneously have a positive effect on corporate income tax receipts.Keywords: Taxpayer Compliance, Tax Audit, Tax Collection, Corporate Income Tax Receipt.
Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage dan Kepemilikan Saham Publik Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019) Riska, Riska; Luhgiatno, Luhgiatno; 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.v1i1.442

Abstract

This study aims to analyze the effect of profitability, firm size, leverage and public share ownership on the disclosure of social responsibility. The sample in this study amounted to 165 Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2017-2019 which were selected using purposive sampling. Methods of data collection is done through the method of documentation. This study uses multiple regression analysis. The results of this study indicate that profitability, leverage and public share ownership have no effect on CSR disclosure, while company size has a negative effect on CSR disclosure.Keywords: Profitability, Leverage, Company Size, Public Share Ownership, and CSR
PENGARUH FASILITAS, KUALITAS PELAYANAN, DAN PROMOSI TERHADAP KEPUASAN KONSUMEN (Studi Kasus Pada Coffee Shop di Kota Semarang) Ningtias, Devi Rosita; Indriyatni, Lies; 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.v1i1.447

Abstract

This study aims to examine and analyze the effect of facilities, service quality, and promotion on customer satisfaction at the Coffee Shop in Semarang City. The population in this study are consumers who have visited and made purchases at a coffee shop in the city of Semarang. The sample in this study was taken using purposive sampling technique with the criteria of consumers who have visited and bought at least 2 times a purchase. Samples were taken using the opinion of Ferdinand. The sample size is determined 25 times the independent variable, so that 3 x 25 = 75 respondents. Therefore, this study determined 75 respondents. Data were analyzed using validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and determination coefficient test (R2). The results showed that facilities had no effect on customer satisfaction, service quality had a positive and significant effect on customer satisfaction, promotion had no effect on customer satisfaction.Keywords: Facilities, Service Quality, Promotion and Customer Satisfaction
ANALISIS PENGARUH ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 2017-2019) Angelica, Felicia; ., Mohklas; 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.v1i1.452

Abstract

This study aims to analyze the effect of stock returns. The independent variables include Economic Value Added (EVA) and Market Value Added (MVA). This study uses secondary data derived from the annual financial statements. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sampling technique used was purposive sampling and the number of samples was 57 data. The data analysis method used multiple linear regression. The results of this study indicate that the Economic Value Added (EVA) has an effect and is significant on stock returns. Market Value Added (MVA) has no significant effect on stock returns.Keywords: Economic Value Added (EVA), Market Value Added (MVA), stock returns.
ANALISIS PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, RED FLAGS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Eriyanti, Eriyanti; 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.v1i1.443

Abstract

This study aims to analyze the effect of audit experience, professional skepticism, red flags and time budget pressure on the ability to detect fraud in KAP Semarang City. The population in this study were auditors at KAP in Semarang City. Data collection was carried out using convenience sampling method and the number of respondents was 64 respondents. The type of data used is primary data. This study uses a questionnaire in data collection. The test technique used is validity test, reliability test, classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis and hypothesis testing with the help of SPSS version 21. The results of this study indicate that audit experience, professional skepticism, red flags have a positive and significant effect on the ability to detect fraud. Meanwhile, time budget pressure does not have a positive effect on the ability to detect fraud.Keywords: Audit Experience, Professional Skepticism, Red Flags, Time Budget Pressure and Fraud Detection Ability.

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