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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 3, No 2: Agustus 2024" : 15 Documents clear
PENGARUH KUALITAS AUDIT DAN INTEGRATED REPORTING TERHADAP RELEVANSI NILAI DENGAN VARIABEL PEMODERASI ETIKA BISNIS Puspitasari, Indah; Atiningsih, Suci
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 2: Agustus 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i2.1127

Abstract

This study aims to analyze the influence of audit quality and integrated reporting on value relevance, with business ethics as a moderating variable. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. A sample of 67 companies was obtained through purposive sampling technique, resulting in 201 research data. Hypothesis testing method used panel data regression with Random Effect Model approach, and for testing the moderating variable used Moderated Regression Analysis (MRA) model. Data analysis was conducted using Eviews version 12. The results of the study show that audit quality does not have a effect on value relevance, integrated reporting has a negative and significant effect on value relevance, the results of the Moderated Regression Analysis (MRA) in the study indicate that business ethics does not have the ability to moderate or weaken the influence of audit quality on value relevance, business ethics as a moderating variable weakens the influence of integrated reporting on value relevance as the dependent variable
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN SEPATU OLAHRAGA ADIDAS DI GROBOGAN Anwar, Zaenul; Octavia, Ayu Nurafni
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 2: Agustus 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i2.1062

Abstract

There are fluctuations in the top brand index which tends to decrease in the last 4 years for Adidas sports shoes. This research aims to examine the influence of brand image, price perception and product quality on purchasing decisions for Adidas sports shoes in Grobogan Regency. The sample used was 96 with a purposive sampling technique from the Grobogan community, consumers of Adias sports shoes. Data collection used a Google Form questionnaire and the results of quantitative analysis included validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing via t test, testing. model with the f test, as well as the coefficient of determination (R2). The tool used to process the data is SPSS version 23. The results of this research show that brand image has a positive and significant influence on purchasing decisions, price perception also has a positive and significant influence on purchasing decisions, while product quality has no influence on purchasing decisions. Simultaneously brand image, price perception and product quality have an influence on purchasing decisions by 93.6% of the coefficient of determination test and the remainder is influenced by factors not examined in this research
ANALISIS PENGARUH MOTIVASI KERJA, DISIPILIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT LOTTEMART WHOLESALE SEMARANG) Alfianti, Nur Kasanah; Indriyatni, Lies
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 2: Agustus 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i2.1118

Abstract

This study aims to find out whether Work Motivation, Work Discipline, and Work Environment affect Employee Performance. Sampling is carried out by the Purposive Sampling method, which is a sampling method with certain criteria. The results of this study show that Work Motivation has a positive and significant effect on Employee Performance, Work Discipline has a positive and significant effect on Employee Performance, and Work Environment has a positive and significant effect on Employee Performance. Work Motivation, Work Discipline, and Work Environment together or simultaneously have a significant effect on Employee Performance
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP PENINGKATAN PENJUALAN ( Studi Kasus Pada PT. Jateng Argo Berdikari ) Fuad, Syifaul; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 2: Agustus 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i2.991

Abstract

This research aims to find out whether the internal control system, inventory accounting information system and sales accounting information system have an effect on increasing sales. The population in this study were employees of PT. Central Java Argo Berdikari. Sampling was carried out using the census method and the sample size was 73 respondents. The type of data used is primary data. This research uses a questionnaire in collecting data. The test techniques used are validity tests, reliability tests, classical assumption tests including normality tests, multicollinearity tests and heteroscedasticity tests. Hypothesis testing in this study used multiple linear tests with SPSS version 26. The results of this research show that the Internal Control System has no effect and is not significant on increasing sales, the Goods Inventory Accounting Information System has a positive and significant effect on increasing sales and the Sales Accounting Information System has no effect and is not significant on increasing sales. Keywords: Internal Control System, Inventory Accounting Information System, Sales Accounting Information System and Sales Increase.
PATIENT SATISFACTION AT AISYIYAH RSU KLATEN Qomariyah, Siti; Istiatin, Istiatin; Sudarwati, Sudarwati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 2: Agustus 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i2.1129

Abstract

Patient satisfaction in hospital services can also be achieved from the service system provided by the hospital. Hospitals as health service institutions are required to provide fast, quality and affordable services to provide satisfaction for patients. The purpose of this study is to determine the influence of waiting time, service quality, officer attitude and information technology on patient satisfaction at Aisyiyah Klaten Hospital. The method of this research is quantitative descriptive. The number of research respondents was 120, which was determined by accidental sampling technique. The results of the study showed that waiting time (p value 0.000), officer attitude (p value 0.008) and information technology (p value 0.015) had a positive and significant effect on patient satisfaction in health services at RSU 'Aisyiyah Klaten.The quality of service (p value 0.775) had no effect on patient satisfaction in health services at RSU 'Aisyiyah Klaten. The suggestion of this research is that information technology should be better and easily accessible so that patient satisfaction increases so that the quality of hospital services is even better. Keywords: satisfaction, service quality, officer attitude, information technology, waiting time

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