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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 4, No 2 (2025): Agustus 2025" : 15 Documents clear
DETERMINAN PERTUMBUHAN LABA: STUDI KASUS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Ulum, Miftahul; Setiawan, Yuyun Vina; Octavia, Ayu Nurafni
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.v4i2.1336

Abstract

The purpose of this study is to analyze the effect of the Current Ratio, Total Asset Turnover, and Net Profit Margin on profit growth in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The results of this study indicate that the Current Ratio, Total Asset Turnover, and Net Profit Margin jointly (simultaneously) have a positive and significant effect on profit growth. Partially, only the Net Profit Margin has a positive and significant effect on profit growth, while the Current Ratio and Total Asset Turnover do not have a significant effect on profit growth. The Current Ratio, Total Assets Turnover, and Net Profit Margin have an influence of 9.0% on Profit Growth, while 91.0% is influenced by other variables not examined
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP ACTUAL USAGE MELALUI ATTITUDE TOWARD USING DALAM DIGITALISASI SISTEM PERPAJAKAN UMKM Husna, Nur Lailatul; Cahyaningsih, Diyah Sukanti; Kumar, Abdul Malik
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.v4i2.1449

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use on actual usage through attitude toward using in the adoption of Digitalzation of Tax Administration System by MSMEs, using the Technology Acceptance Model (TAM) approach. The research was conducted on MSME actors in Semarang City, using a random sampling technique with a total of 206 respondents. Data were collected through online questionnaires distributed via Google Forms and analyzed using the Structural Equation Modeling Partial Least Square (SEM-PLS) method with the SmartPLS 4.0 software. The results show that perceived usefulness and perceived ease of use have a positive effect on attitude toward using. Furthermore, perceived usefulness and attitude toward using have a significant positive effect on actual use, while perceived ease of use does not significantly affect actual use. However, both perceived usefulness and perceived ease of use positively influence actual use through the mediating role of attitude toward using.The implications of this study highlight the importance of the role of government and academics in providing guidance and assistance to MSME actors in optimizing the use of digital tax administration systems based on the Technology Acceptance Model approach.Keywords: Attitude Toward Using, Actual Usage, Digital Tax Administration System, Perceived Usefulness, Perceived Ease of Use TAM, MSMEs
ANALISIS PENGARUH PENGETAHUAN INVESTASI, TEKNOLOGI KEUANGAN, EFIKASI KEUANGAN DAN LITERASI KEUANGAN TERHADAP MINAT INVESTASI SAHAM MAHASISWA STUDI PADA MAHASISWA PERGURUAN TINGGI DI KOTA SEMARANG Faizah, Nur Lailatul; Sihwahjoeni, Sihwahjoeni; Safriliana, Retna
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.v4i2.1450

Abstract

This study aims to analyze the effect of investment knowledge, financial technology, financial self-efficacy, and financial literacy on students’ interest in stock investment. Conducted among university students in Semarang City, Indonesia, the research applies a quantitative method using a survey distributed to 100 respondents selected through convenience sampling. The data were analyzed using multiple linear regression. The findings indicate that all four independent variables—investment knowledge, financial technology, financial self-efficacy, and financial literacy—positively influence students’ interest in stock investment. These results highlight that students with better understanding of investment principles, who utilize digital financial platforms, possess confidence in managing personal finances, and demonstrate higher levels of financial literacy are more inclined to invest in stocks. Grounded in the Theory of Planned Behavior, this study emphasizes that internal attitudes and perceived behavioral control significantly affect investment intention. The research contributes to the growing literature on youth investment behavior in emerging markets and offers practical implications for financial educators, policy makers, and fintech developers to foster early investment habits. Enhancing financial knowledge and access to digital tools among students is crucial to promoting a financially literate and investment-savvy generation.Keywords: Investment Knowledge, Financial Technology, Financial Self-Efficacy, Financial Literacy, Students’ interest in stock investment
ANALISIS PERAN STAF PIUTANG DAN UTANG PADA PT X Risandra, Marcelina Salsabila; Yuhertiana, Indrawati
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.v4i2.1473

Abstract

This study explores the strategic role of Account Receivable (AR) and Account Payable (AP) staff in supporting financial management and operational continuity at PT X, an automotive service company. The research is motivated by the growing demand for efficiency and accuracy in managing corporate cash flow, particularly in a dynamic industry where receivables and payables are critical to financial stability. While many organizations have adopted digital systems for financial reporting, some still rely partly on manual processes, which can hinder timely decision-making and impact liquidity.Using a qualitative method through observation and structured interviews conducted during the author’s internship as part of the MBKM (Merdeka Belajar Kampus Merdeka) program, this study provides practical insights into how the AR and AP functions are implemented at PT X. On the AP side, although the transaction volume is relatively low—especially in disbursements related to training—its role remains essential in prioritizing vendor payments and sustaining operations. A key challenge in managing accounts payable lies in the grouping of payment requests, which requires effective scheduling and coordination.The study concludes that AR and AP staff are not merely administrative personnel, but key players in managing cash flow, strengthening vendor-client relationships, and ensuring financial control. This research contributes to a deeper understanding of financial operations by emphasizing the importance of timely data entry, digital system integration, and interdepartmental collaboration. It also offers practical recommendations for PT X, including the adoption of ERP-based reporting tools, regular staff training in financial systems, and structured payment scheduling. Future research is encouraged to apply a quantitative approach to assess the broader impact of AR/AP management on financial ratios and long-term performance. Keywords: Receivable, Payable, Cash Flow 
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Gustiana, Kharisma Yogi; Safriliana, Retna; Subiyantoro, Edi
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.v4i2.1448

Abstract

This study aims to examine the effect of firm size, leverage, and profitability on tax avoidance, with independent commissioners as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research method used is a quantitative approach with purposive sampling, resulting in 98 companies or 294 observations. Data were analyzed using Moderated Regression Analysis (MRA). The results show that firm size and profitability have a negative effect on tax avoidance, while leverage has a positive effect. Independent commissioners are proven to moderate the effect of firm size and leverage on tax avoidance, but not the effect of profitability. This study contributes to strengthening corporate governance in minimizing tax avoidance practices in the financial sector.Keywords:Tax Avoidance, Firm Size, Leverage, Profitability, Independent Commisioners

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