cover
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)
ISSN : 28291433     EISSN : 28291433     DOI : https://doi.org/10.34152/emba.v1i2
Core Subject : Economy,
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)
Articles 15 Documents
Search results for , issue "Vol 2, No 01: April 2023" : 15 Documents clear
PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK : ANALISIS BIBLIOMETRIK Agustina, Hanugalih Elda
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.693

Abstract

This research aims to map research topics and develop further research directions related to the influence of taxpayer awareness on tax payment compliance. This research also allows the author to obtain potential new keywords to be used as future research topics. This research is a literature study with a bibliometric analysis method to analyze 376 articles related to taxpayer awareness of tax payment compliance. Bibliometric analysis was conducted using the VOSviewer analysis tool. Articles were obtained from the Google Scholar database accessed through Publish or Perish in the 2019-2023 range. The results obtained by this study are that topics related to taxpayer awareness of tax payment compliance are interesting topics to research. There are several specific words that have the potential to be further researched related to the topic of taxpayer awareness of tax payment compliance, namely, services, sanctions, satisfaction, and motor vehicle tax. This research is expected to contribute ideas and thoughts for further research to be more directed.Keywords: Compliance; Tax Payment; Taxation
Bibliometrik Sistem Informasi Akuntasi pada UMKM (Analisis Co-Occurance Basis Data Google Schoolar) Nurfadila, Septiyana
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.680

Abstract

One of the most important knowledge resources, especially for MSMEs, is the ability to manage finances. This study aims to be able to produce a bibliometric analysis of accounting system publication trends in MSMEs. Bibliometric analysis studies on accounting systems in MSMEs are still very limited by researchers. The method used to map the accounting system is using Systematic Mapping Study (SMS) mapping with Bibliometric Analysis. Data sources sourced from the Google Scholar database based on searches for the keyword "accounting information systems for MSMEs" published from 2018 to 2022 found as many as 180 documents. From the mapping results, 9 clusters show the relationship between one topic and another, with the dominant colors being blue, purple, red, green and yellow. The keyword with the most frequency is 'MSMEs' (78 events) in the purple cluster, followed by the word 'accounting information system' (76 events) in the yellow cluster. Research bibliometric analysis. The Accounting Information System for MSMEs shows that the topic is still minimally studied, this is evidenced by the results of the VOSviewer visualization which only displays 46 keywords grouped into 9 clusters that show the relationship between one topic and another. Keywords: Bibliometric, Accounting Information System; MSMEs; Co-occurance;
PENERAPAN MANAJEMEN SUMBER DAYA MANUSIA DALAM PENINGKATAN KINERJA ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA GRESIK Gresika, Yaniar; Utari, Woro; Subijanto, Subijanto
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.663

Abstract

This study aims to knowing the performance of the Account Representative in KPP Pratama Gresik, to find out the implementation of human resource management in KPP Pratama Gresik. The research method used is qualitative with a case study approach. Data collection techniques by observation, interviews, and documentation. The data analysis technique used in this study is interactive analysis according to Miles and Hubberman, namely data reduction, data presentation and drawing conclusions or verification. The results of the study show that Account Representative performance is quite good by looking at the activities carried out when interacting directly with taxpayers or when working behind the scenes, The application of human resource management by the Head of the Office at KPP Pratama Gresik is carried out well, especially in terms of; HR placement, HR training and development, performance appraisal using qualitative and quantitative assessments. Meanwhile, compensation or allowances have been regulated separately in Presidential Regulation of the Republic of Indonesia Number 37 of 2015 concerning Employee Performance Allowances in the Directorate General of Taxes, but it is necessary to consider compensation which is the desire of the Account Representative not only in material form, but also through appreciation.Keywords: Account Representative, Management, Human Resources
Analisis Bibliometrik Terhadap Impulse Buying Utama, Ari Kusuma Budi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.733

Abstract

Impulse buying is a buying process made by consumers without thinking about the need for a product and not going through the search stage information about a product and very strong emotional factor. Impulse buying by consumers has received considerable attention in consumer research. The phenomenon is interesting because it is not only prompted by a variety of internal psychological factors but also influenced by external, market-related stimuli. This study attempts to analyze online marketing from 2018 to 2022 through a bibliometric analysis procedure. A total of 200 articles were published retrieved from the Google Scholar database for analysis. This study uses a quantitative method take advantage of Publish or Perish software, Google Scholar, VOSViewer and Mendeley. Impulse buying behavior occurs because of stimulation from stores or retailers that offer attractive goods, resulting in an urge to buy more.Keywords : Bibliometric; Impulse Buying; Impulse Buying Behavior
TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN TERHADAP KINERJA KEUANGAN : PERAN MEDIASI KEMAMPUAN INOVASI Salsabila, Kamilia Zulfa; Solovida, Grace Tianna
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.678

Abstract

This study aims to analyze the effect of CSR on financial performance and innovation ability, the effect of innovation ability on financial performance, and determine the mediating role of innovation ability in the relationship between CSR and financial performance of SMEs in Semarang. The data used in the study is primary data using a survey method by distributing questionnaires to 109 SMEs in Semarang. The sample used was 53 respondents. The analytical tool used is Smart PLS with partial least squares structural equation modeling (PLS-SEM) method. The results of this study indicate that CSR has no effect on financial performance, CSR has a significant effect on innovation capability, innovation capability has no effect on financial performance, and innovation capability does not mediate the relationship between CSR and financial performance. Keywords: CSR; innovation capability; financial performance

Page 2 of 2 | Total Record : 15