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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
 1   2 
Search results for , issue "Vol 4, No 2 (2025): Agustus 2025" : 15 Documents clear
MENINGKATKAN KEPATUHAN PAJAK: PERAN SISTEM ADMINISTRASI PAJAK DIGITAL, PERSEPSI ANTI KORUPSI, DAN PENGELUARAN PEMERINTAH Muttaqin, Ibnu; Risnawati, Heni; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1498

Abstract

This study analyzes the influence of a digital tax administration system, anti-corruption perceptions, and government spending on tax compliance among Micro, Small, and Medium Enterprises (MSMEs). Tax compliance is crucial in supporting state revenue, particularly from the MSME sector, which is the backbone of the national economy. The quantitative method used in this study was a questionnaire. The sampling technique used in this study was the MSMEs in Tegal City. In total, 128 MSMEs were obtained. The analysis used Multiple regression analysis was performed using SPSS software. The results show that the digital tax administration system has a positive effect on MSME tax compliance, reflecting the importance of digitalization in improving the efficiency and transparency of tax services. Furthermore, anti-corruption perceptions also proved to have a significant effect, indicating that trust in government integrity is a determining factor for tax compliance. Government spending on public services also contributes to tax compliance along with increased perceptions of tax benefits among MSMEs. These findings emphasize the importance of administrative reform, increased transparency, and accountability in tax management to encourage better tax participation in the MSME sector.
PERTUMBUHAN PENJUALAN MEMODERASIKAH DALAM KESULITAN KEUANGAN? (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Kurniawati, Endang; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1474

Abstract

ABSTRACTThis study focuses on the importance of profitability and liquidity as indicators of a company's financial performance, especially in the property and real estate sector. This industry is highly influenced by economic fluctuations and changes in urban development, which can affect a company's ability to managel financial relsourcels. This study elxplorels thel intelraction of variablels in deltelrmining financial stability in this selctor. Thel purposel of this relselarch is to telst and analyzel thel elffelct of profitability and liquidity on financial distrelss modelrateld by salels growth in propelrty and relal elstatel companiels listeld on thel Indonelsia Stock Elxchangel for thel pelriod 2021-2023, in this casel using selcondary data.Thel sampling telchniquel in this study useld thel purposivel sampling melthod, and obtaineld 26 companiels. Thel telsting melthod useld; hypothelsis telsting and Modelrateld Relgrelssion Analysis (MRA), with thel SPSS 25 program tool. Proof of thel hypothelsis relsults that profitability has a significant nelgativel elffelct on financial difficultiels, and liquidity has a significant positivel elffelct on financial difficultiels. Whilel salels growth doels not modelratel (strelngtheln) thel elffelct beltweleln profitability and liquidity on financial difficultiels. Keywords: Profitability, Liquidity, Salels Growth, and Financial Distrelss 
KEPUASAN KERJA, LINGKUNGAN KERJA, BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP LOYALITAS SDM Haryanto, Haryanto; Sudarwati, Sudarwati; Istiatin, Istiatin
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1485

Abstract

This study aims to determine and explain the effect of Job Satisfaction, Work Environment, Organizational Culture and Compensation on HR Loyalty at PT Sadar Group Surakarta.  The population of this study was 51 HR employees at PT Sadar Group Surakarta with a saturated sample. Data collection using a questionnaire. Data analysis techniques using the Multiple Linear Analysis method. The results of the study showed that job satisfaction, work environment, organizational culture and compensation on HR loyalty at PT Sadar Group Surakarta had a positive and significant effect by contributing to loyalty of 66.5% while the remaining 33.5% was explained by other variables not proposed in this study. Suggestions from this study, HR at PT Sadar Group Surakarta can improve work culture in a conducive environment to achieve job satisfaction that can increase loyalty to the company. Keywords: Loyalty, Job Satisfaction, Work Environment, Organizational Culture, Compensation, HR
LOYALITAS GURU DITINJAU DARI LINGKUNGAN KERJA, PEMBERDAYAAN GURU, KOMPENSASI, DAN KEPEMIMPINAN KEPALA SEKOLAH DI SDIT MUTIARA INSAN SUKOHARJO Raharjo, Sigid Budi; Sudarwati, Sudarwati; Istiatin, Istiatin
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1446

Abstract

This study aims to examine and evaluate the influence of the work environment on teacher loyalty at SDIT Mutiara Insan Sukoharjo. It also explores the impact of teacher empowerment, compensation, and principal leadership on teacher loyalty at the same institution. The research adopts a descriptive quantitative approach and was conducted at SDIT Mutiara Insan Sukoharjo. A total of 61 teachers participated in the study, with the sampling method using a census technique, meaning the entire population was included as the sample. The collected data were analyzed using multiple linear regression, t-tests, F-tests, and the coefficient of determination. The findings reveal that the work environment, teacher empowerment, compensation, and leadership each have a significant influence on teacher loyalty at SDIT Mutiara Insan Sukoharjo. These results highlight the important role these factors play in fostering teacher commitment and long-term engagement within the school. Keywords: Teacher Loyalty, Work Environment, Teacher Empowerment, Compensation, Principal Leadership
DAMPAK PERTUMBUHAN PENJUALAN, CURRENT RATIO, ROA DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN Prasetyo, Irwan; Rahmatika, Dien Noviany; Tri Wijaya, Juli Riyanto
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1381

Abstract

Descriptive statistics, classical assumption tests, multiple linear analysis, hypothesis testing, and coefficient of determination are the analysis tools used in this study, which aims to ascertain the effects of sales growth, current ratio, ROA, and asset structure on capital structure. The population used in this study consisted of 84 food and beverage companies listed on the Indonesia Stock Exchange (IDX), and the sample used in this study consisted of 24 companies over a 4-year period. The study’s methodology was quantitative, and the data used was secondary. The findings show that capital structure is positively impacted by sales growth, current ratios negatively by ROA, and asset structure has no effect on capital structure, while sales growth, current ratio, ROA, and asset structure all have simultaneous effects on capital structure.
KESELAMATAN KERJA DI PERSIMPANGAN: EVALUASI IMPLEMENTASI SISTEM K3 PADA BENGKEL BERSERTIFIKASI ISO 45001:2018 Gustiawan, Willson; Yasmin, Fausiah; Primadona, Primadona
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1469

Abstract

Health, Safety, and Environment (HSE) is a critical element in ensuring workplace security, especially in high-risk sectors such as automotive repair and maintenance services. This study aims to evaluate the implementation of HSE programs at the PT Pasoka Sumber Karya workshop in Padang, Indonesia. Using a descriptive qualitative approach, data were collected through field observation and semi-structured interviews with seven informants, including mechanics and certified HSE experts. The findings reveal that while the company has adopted an HSE management system based on ISO 45001:2018 and designated HSE personnel, implementation remains suboptimal. The primary issues include inconsistent use of personal protective equipment (PPE), limited employee training, lack of standardized documentation, and weak enforcement of safety procedures. Between 2020 and 2024, three work-related accidents were recorded—two minor and one moderate—indicating gaps in workplace safety practices. This study contributes to the HSE literature by highlighting the gap between formal HSE policies and actual field practices, even within certified organizations. The research recommends strengthening HSE culture through regular training, performance-based safety enforcement, and accessible emergency response facilities. The results provide practical insights for mid-scale automotive workshops and offer direction for future studies on the effectiveness of HSE systems in the professional service sector.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH KOTA SEMARANG TAHUN 2018-2022 Romadon, Ahmad Sahri; Fridatien, Ericke
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1415

Abstract

This research aims to test the influence of the independent variables, namely hotel tax (X1), restaurant tax (X2), advertising tax (X3) and entertainment tax (X4) on the dependent variable, namely regional original income (Y) at the Semarang City Regional Revenue Agency 2018-2022.The sample used in this research was taken from tax realization reports selected using a purposive sampling technique. The analytical method used is the multiple linear regression analysis method which was tested using the SPSS 27 program application.The research results show that restaurant tax and entertainment tax have no effect on local original income, while hotel tax and advertising tax have a significant positive effect on local original income. Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Entertainment Tax, and Regional Original Income.
ENVIRONMENTAL DISCLOSURE DAN MITIGASI FINANCIAL DISTRESS: BUKTI KEBERLANJUTAN BISNIS PERUSAHAAN Najmuddin, Ahmad Bebin; Sulistyawati, Ayu Sarah
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1475

Abstract

This research aims to analyze the impact of profitability and operating capacity on financial distress, with environmental disclosure serving as a moderating variable. The study focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative method was employed using the PLS-SEM approach, including both internal and external construct model testing. The findings reveal that both profitability and operating capacity negatively influence financial distress. Additionally, environmental disclosure significantly moderates the relationship between profitability and financial distress, but does not moderate the link between operating capacity and financial distress. These results highlight the role of environmental disclosure as an aspect of corporate social responsibility that can enhance a company’s financial stability and mitigate the risk of financial distress.Keywords: Environmental disclosure, financial distress, profitabilitas, operating capacity.
PROSEDUR PELAPORAN PPH 21 KARYAWAN TETAP PADA PT X DENGAN MENGGUNAKAN CORETAX Muniroh, Nawal Shofiyatul; Sucahyati, Diarany
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1471

Abstract

Income Tax Article 21 (PPh 21) is one of the primary sources of state revenue from individual employment income. Under Indonesia’s self-assessment system, the responsibility for reporting PPh 21 lies with employers as withholding agents. In line with the digital transformation of tax administration, the Directorate General of Taxes introduced the Core Tax Administration System (Coretax) to simplify the reporting process. This study aims to describe the PPh 21 reporting procedure at PT X using Coretax and identify the obstacles in its implementation. This research adopts a qualitative descriptive method with observation and documentation techniques. The findings indicate that PT X has systematically implemented the PPh 21 reporting procedure, including data collection, tax calculation using the Average Effective Rate (TER), issuance of withholding slips, and submission of periodic tax returns. Despite resulting in zero payable tax, PT X maintained compliance through timely reporting. The use of Coretax was considered beneficial in streamlining the process, though technical issues such as slow response, frequent errors, auto logout, and unsaved data were encountered. In conclusion, PT X has successfully adapted its reporting procedures in line with regulations, but the stability of the Coretax system must be improved to support optimal taxpayer compliance.Keywords: Income Tax Article 21 (PPh 21), Coretax, Reporting Procedure, Effective Average Rate (TER)
ANALISIS MINAT INVESTASI MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS YPPI REMBANG ANGKATAN 2020-2022 Aditya, Yoga Chandra; Suryandani, Wulan
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1310

Abstract

ABSTRACTInterest in investing must be carefully considered because it will impact financial planning.The purpose of this study is to assess the impact of financial literacy, financial behavior, and minimum investment capital on capital market investment interest among students at YPPI Rembang University's Faculty of Business and Economics. The study included students from YPPI Rembang University's Faculty of Economics and Business. The sampling approach was proportional stratified random sampling, with a sample size of 100 respondents. The data analysis technique employs multiple linear regression analysis with SPPS 24.0 tools. The findings of this study indicate that the financial literacy variable has a positive but small effect on investment interest, whereas the financial behavior factors and minimum investment capital have a strong positive effect. The modified R square value is 0.750, indicating that the three independent variables (financial literacy, financial behavior, and minimum investment capital) can explain 75% of investment interest. Meanwhile, 25% is explained by characteristics outside of this study.Keywords:financial literacy, financial behavior, minimum investment capital, investment interest

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