cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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)
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 9 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2026): April 2026" : 9 Documents clear
Faktor Penentu Kepuasan Pelanggan pada Layanan Marketplace Shopee di Jakarta Barat Wibisono, Andira Hadi; Nugroho, Aditiya Pratama
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v5i1.1503

Abstract

The rapid advancement of information technology has significantly changed how people engage in transactions, especially through e-commerce platforms. Among these, Shopee stands out as one of the most widely used marketplaces in Indonesia. This research explores the key factors that affect customer satisfaction with Shopee’s services in the West Jakarta area. A quantitative approach with an associative design was applied, involving 60 participants selected through purposive sampling based on specific criteria. The independent variables examined include service quality, ease of use of the application, and promotions, while customer satisfaction serves as the dependent variable. Multiple linear regression analysis using SPSS 25.0 revealed a constant value of 3.331, indicating a baseline level of customer satisfaction. The coefficient for service quality was 0.149 (p > 0.05), indicating an insignificant effect. In contrast, ease of use had a coefficient of 0.231 with a significance value of 0.022, and promotion had the highest coefficient at 0.395 with a p-value of 0.001. This outcome suggests that both variables significantly influence customer satisfaction. The F-test also showed an F-value of 21.184 with a significance level of 0.000 (< 0.05), confirming that the regression model is suitable for predicting customer satisfaction. These findings suggest that strategies aimed at enhancing application usability and intensifying promotional efforts play a more crucial role in increasing Shopee customer satisfaction than improvements in service quality. The study recommends that Shopee's management focus on developing user-friendly access and promotional strategies to maintain customer loyalty, especially in highly competitive urban markets like West Jakarta.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Karyawan Honorer di Puskesmas Kota Banjarmasin Ihnadi, Ahmad Zaky; Arisa, Azura; Pratama, Muhammad Noor Aditya; Barkinah, Tut
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v5i1.1594

Abstract

This study aims to examine and analyze the effect of work motivation and work discipline on the performance of honorary employees. The population in this research consists of all honorary employees at Pekauman Health Center, Teluk Tiram Health Center, Cempaka Health Center, Alalak Selatan Health Center, and Terminal Health Center in Banjarmasin City. The sample used in this study consisted of 59 respondents, selected using a total sampling technique. The data were analyzed using multiple linear regression and the coefficient of determination with SPSS 26. The results showed that partially, work motivation had a positive and significant effect on performance (regression coefficient = 0.408; p = 0.001), while work discipline also had a positive and significant effect on performance (regression coefficient = 0.275; p = 0.013). The adjusted R-square value is 0.323, meaning that work motivation and work discipline contribute 32.3% to performance, while the remaining 63.7% is explained by other variables not examined in this research.
Pengaruh Kualitas Pelayanan terhadap Kepuasan Pasien Rawat Jalan di Rumah Sakit TK III Dr. R. Soeharsono Banjarmasin Fawwaz, Ihsan Ridhoni; Karinda, Merlin; Pratama, Muhammad Noor Aditya; Ningsih, Novita Dwi Widiya
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v5i1.1595

Abstract

Quality healthcare is an important factor in improving patient satisfaction. This study aims to determine the effect of service quality on outpatient satisfaction at TK.III Dr. R. Soeharsono Hospital in Banjarmasin. The study used a quantitative design with a survey method. The population consisted of 183 outpatients, and based on the Slovin formula, 65 respondents were selected as the sample using purposive sampling. Primary data were collected through a questionnaire that had been tested for validity and reliability, while the data were analyzed using simple linear regression with the help of SPSS. The results showed that most respondents rated the quality of services in the good category. Regression testing produced a significant positive coefficient (p-value < 0.05), indicating a significant effect of service quality on outpatient satisfaction. The coefficient of determination (R²) showed that the service quality variable contributed to the variation in patient satisfaction, while other factors outside this study may also influence satisfaction. In conclusion, service quality has a positive and significant effect on outpatient satisfaction at TK.III Dr. R. Soeharsono Hospital in Banjarmasin. Therefore, improvements in service quality, especially in the aspects of facilities, service speed, and the friendliness and responsiveness of healthcare staff, should continue to be enhanced to achieve the national minimum service standards and meet patient expectations.
The Influence of Principal Leadership, Organizational Culture, Teacher Performance and Teacher Work Motivation on the Quality of Education Basuki, Basuki; Istiatin, Istiatin; Sudarwati, Sudarwati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v5i1.1607

Abstract

This study aims to determine the simultaneous (simultaneous) and partial influence of the variables of Principal Leadership, Organizational Culture, Teacher Performance and Teacher Work Motivation on the Quality of Education at PKBM Ibnu Abbas Klaten. This research method uses a quantitative research design. The population in this study were all Teachers and Administrative Staff working at PKBM Ibnu Abbas Klaten, totaling 46 people. The sampling technique used in this study was a census technique with a sample of 46 respondents. Data collection using a questionnaire. The data analysis technique used statistical analysis, namely multiple linear regression tests, F tests, t tests, and coefficients of determination. The results of the study indicate that Principal Leadership, Organizational Culture, Teacher Performance and Work Motivation simultaneously and significantly influence the Quality of Education at PKBM Ibnu Abbas Klaten. Suggestions from this study, PKBM Ibnu Abbas Klaten should continue to maintain the quality of principal leadership, performance quality, positive culture and teacher work motivation through the support of continuous professional development, coaching and periodic capacity building. These efforts are expected to maintain and improve the quality of education at PKBM Ibnu Abbas Klaten.             Keywords: Principal Leadership, Organizational Culture, Teacher Performance and Work Motivation, Quality of Education
The Influence of Work-Life Balance on Employee Performance at Yuofu Fa Steel Co., Ltd. Bas, Mohamad Al; Pinandita, Candra Pramula
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v5i01.1481

Abstract

The issue of work-life balance is increasingly becoming a focal point in human resource management studies. This phenomenon arises along with the increasing demands of the working world for productivity, efficiency, and full engagement from employees, especially in heavy industry sectors such as steel manufacturing. It provides a theoretical contribution to the development of studies on work-life balance, particularly in the context of heavy manufacturing industries, which are still rarely the main focus. Practically, the results of this research serve as a source or benchmark for company management in formulating work policies that are more balanced and responsive to employee needs. This research employs a descriptive qualitative approach aimed at elaborating and deeply understanding the influence of work-life balance on employee performance at YUOFU FA STEEL CO., LTD. The research results indicate that work-life balance significantly influences employee performance at YUOFU FA STEEL CO., LTD. The imbalance between work demands and personal life has become the main issue felt by the majority of employees. This imbalance is primarily due to long working hours, an almost mandatory overtime system every day, and a lack of flexibility in work schedule arrangements. According to the results of in-depth interviews and direct observations, the majority of employees stated that they did not have enough time to rest, gather with family, or engage in other social activities. This condition significantly impacts physical and mental health, which ultimately reduces work quality, focus, and employee morale
Penerapan SAK ETAP pada Laporan Keuangan BUMDes Pondok Makan Puri Kencono Desa Karangawen Claudia, Arizka Novi; Romadon, Ahmad Sahri
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/n72t9s02

Abstract

This study aims to analyze the management of financial statements of Village-Owned Enterprises (BUMDes) in Karangawen Village, Karangawen Subdistrict, Demak Regency, particularly in the application of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The main objective of this study is to determine the extent to which the application of these accounting standards can improve the quality, transparency, and accountability of BUMDes financial statements in the local village environment. The method used in this research is descriptive qualitative, with data collection through interviews, observation, and documentation. Through this approach, researchers can deeply understand the process of planning, implementation, challenges, and quality in the management of financial statements. Interviews were conducted with BUMDes managers, while observation and documentation were used to support the validity of the data obtained. The results showed that the management of financial statements at BUMDes Pondok Makan Puri Kencono Karangawen Village has been running well. The financial statements prepared have referred to and are in accordance with the principles of SAK ETAP, thereby increasing transparency and accountability in BUMDes financial management. In conclusion, the application of SAK ETAP to this BUMDes has had a positive impact on better financial report governance.   Keywords: Accounting, SAK ETAP, Financial Statements, BUMDes  
Determination of Factors Affecting Taxpayer Compliance with Vehicle Tax at the Samsat Pedurungan, Semarang City Fridatien, Ericke; Romadon, Ahmad Sahri
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/pezqyp24

Abstract

This study aims to determine whether Taxpayer Awareness, Tax Knowledge, and Tax Sanctions influence the Compliance of Motor Vehicle Taxpayers at the Pedurungan Samsat Office in Semarang for the 2022–2024 period. Taxes are a mandatory contribution used by the government for national development, yet taxpayer compliance remains a challenge affecting regional revenue optimization. This research employs a quantitative research method. The data used are primary data obtained from questionnaires distributed to respondents. The population in this study consists of Motor Vehicle Taxpayers registered at the Pedurungan Samsat Office in Semarang. A total of 97 respondents were selected as samples using the accidental sampling method. The analytical method used is multiple linear regression analysis to test the hypotheses.The findings indicate the existence of significant factors influencing compliance. Specifically, the results of this study indicate that Taxpayer Awareness has a positive and significant effect on Taxpayer Compliance, and Tax Knowledge has a positive and significant effect on Taxpayer Compliance. However, Tax Sanctions have no effect and are not significant on Taxpayer Compliance. The study concludes that increasing taxpayer awareness and knowledge is crucial for improving compliance rates. It is suggested that the relevant authorities focus on socialization and education programs rather than solely relying on sanctions, which were found to be ineffective in this context.Keywords: Tax Agressiveness, Profitability, CSR, Company Size
Peran Mekanisme Corporate Governance dan Profitabilitas terhadap Tax Avoidance Prasetyo, Irwan; Triwijaya, Juli Riyanto
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/kn9g5m98

Abstract

The purpose of this study is to investigate how corporate governance practices and profitability affect tax evasion in manufacturing firms between 2022 to 2025. Return on Equity (ROE) is used to quantify profitability, and independent commissioners, audit committees, and institutional ownership are among the corporate governance measures examined. Using secondary data from the annual reports of industrial businesses listed on the Indonesia Stock Exchange (IDX), this study employs a quantitative methodology. All manufacturing companies listed on the IDX make up the population, and 24 companies' criteria were used to choose the sample using purposive sampling. Descriptive statistics, multiple linear regression analysis, hypothesis testing, coefficient of determination, and traditional assumption tests are some of the data analysis methods that are employed. The study's findings show that while independent commissioners and audit committees have no effect on tax avoidance, institutional ownership and profitability (ROE) have a major impact. Profitability and corporate governance procedures both have a significant impact on how manufacturing companies dodge taxes.
Pengaruh Kompetensi, Motivasi, dan Reward terhadap Kinerja Karyawan di PT Duta Kencana Jaya Semarang Muthohar, Khasan; Widodo, Untung
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/58p07w28

Abstract

This study aims to determine the effect of Competence, Motivation, and Reward on Employee Performance at PT Duta Kencana Jaya Semarang. This study uses a quantitative approach. The sample consisted of 84 respondents, using saturated sampling technique with data collection method through questionnaire distribution. The analysis method in this study was multiple linear regression analysis with validity test, reliability test, classical assumption test, t-test, F-test, and coefficient of determination. Data management was carried out with the help of SPSS 25 for Windows software.The results showed that, partially, competence did not have a significant effect on employee performance. Motivation had a positive and significant effect on employee performance. Rewards had a positive and significant effect on employee performance. Simultaneously, competence, motivation, and rewards had a significant effect on employee performance. Keywords: Competence, Motivation, Rewards, Employee Performance 

Page 1 of 1 | Total Record : 9

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): April 2026 Vol 4, No 03 (2025): Desember 2025 Vol 4, No 2 (2025): Agustus 2025 Vol 4, No 01: April 2025 Vol 3, No 3: Desember 2024 Vol 3, No 2: Agustus 2024 Vol 3, No 1: April 2024 Vol 2, No 01 (2023): April 2023 Vol 2, No 03: Desember 2023 Vol 2, No 02: Agustus 2023 Vol 2, No 01: April 2023 Vol 1, No 3: Desember 2022 Vol 1, No 2: Agustus 2022 Vol 1, No 1: April 2022 More Issue