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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 167 Documents
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ANALISIS PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN (Studi pada PT. Multi Instrumentasi Mandiri) Astriono, Ani; Widowati, Maduretno
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.448

Abstract

This study aims to analyze the effect of the work environment on employee performance, analyze the effect of work motivation on employee performance, analyze the simultaneous effect of work environment and work motivation on employee performance. This research is a quantitative descriptive study that serves to explain the description of the object of research through primary data obtained from the distribution of questionnaires, then the data from the questionnaires were analyzed using multiple linear regression analysis with the help of SPSS software. The results of this study indicate that the work environment variable has a significant effect on employee performance, this shows a value of 0.000 <0.05, the work motivation variable has a significant influence on employee performance, this is also evidenced by a value of 0.000 <0.05. Work environment variables and work motivation together have a significant effect on employee performance, this is evidenced by the results of 0.000 <0.05.\Keywords: Work Environment, Work Motivation and Employee Performance
ANALISIS PENGARUH PROFITABILITY DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2019) Susanto, Defri; Pancawardani, Nurul Latifah; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.439

Abstract

ABSTRACT This study aims to analyze the effect of profitability and investment opportunity set on dividend policy with liquidity as a moderating variable. The independent variables used in this study are profitability and investment opportunity set. The moderating variable in this study is liquidity. The dependent variable in this study is dividend policy. This study uses secondary data derived from the annual financial statements. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. The sampling technique used is purposive sampling and the number of samples is 55 data. The data analysis method used Interaction Test or Moderate Regression Analysis (MRA). The results of this study indicate that profitability has no effect on dividend policy. The investment opportunity set has no effect on dividend policy. Liquidity does not moderate the effect of profitability on dividend policy. Liquidity does not moderate the effect of the investment opportunity set on dividend policy.Keyword : Profitability, Investment Opportunity Set, Likuidity, Dividend Policy.
Pengaruh Faktor Kepribadian dan Komitmen Organisasional terhadap Perilaku Peran Ekstra atau OCB (Organizational Citizenship Behavior) di SMK Pelita Nusantara 1-2 Semarang Tasriastuti, Nurrohmi Ambar
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.510

Abstract

Personality is a dynamic organization in the individual's psychophysiological system that determines how he uniquely adapts to his environment. Organizational commitment is an active relationship between individuals and the organization which includes identification, involvement and loyalty, which are shown by individuals to their work units. No exception in organizations in educational institutions, also need workers who act beyond their job descriptions and duties. One of the keys to the successful implementation of education in the era of autonomy and globalization is the extent to which individuals in institutions are synergistically able to contribute positively, both in planning and in the process of implementing duties and responsibilities as members of the institution to achieve goals and create a quality generation. This study aims to analyze the influence of personality and organizational commitment on extra-role behavior or OCB at SMK Pelita Nusantara 1-2 Semarang. The primary data obtained from the questionnaires that were entered and were suitable for use as samples were 97 respondents. The analytical method used in this quantitative study is the classical assumption test and multiple regression testing and hypothesis testing using the t test and F test. The results show that there is a positive and significant influence of personality and organizational commitment, either partially or simultaneously, against OCB. For this study, the variable that has the dominant influence on OCB is the organizational commitment variable. Through the model designed for this research, the coefficient of determination (R²) is 0.536. This shows that 53.6% of the OCB variables can be explained by personality and organizational commitment variables, and the remaining 46.4% is explained by other variables outside this research model.Keywords: Personality, Organizational Commitment, OCB
Analisis Pengaruh Religiusitas, Biaya Kepatuhan Pajak dan Penerapan E-filing Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Pada KPP Pratama Demak) Saadah, Lailatus; ., Widaryanti; Latifah, Nurul
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.453

Abstract

This study aims to analyze the effect of religiosity, tax compliance costs and the application of e-filing on taxpayer compliance at KPP Pratama Demak. The population in this study is an individual taxpayer registered at the KPP Pratama Demak. Samples were taken as many as 100 respondents using the Nonprobability Sampling method, namely Accidental Sampling by taking sample members from the population based on chance and deemed suitable by the researcher. While the data collection using a questionnaire. The results of this study indicate that religiosity, tax compliance costs, and the application of e-filing have a positive effect on taxpayer compliance.Keywords: Religiosity, Tax Compliance Fee, E-filing Implementation, Taxpayer Compliance.
ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA Aditya, Wahyu; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.444

Abstract

This study aims to analyze the effect of Transparency, Accountability, and Community Participation on Village Fund Allocation. The independent variables used in this study are Transparency, Accountability, and Community Participation. The dependent variable in this study is the Village Fund Allocation Management. In this study, primary data was used from the distribution of questionnaires. The population in this study are people who are in the Kaloran sub-district. The sampling technique used is purposive sampling and the number of samples is 172 questionnaires. The data analysis method used the SPSS 26 program. The results of this study indicate that transparency has a positive effect on the management of village fund allocations. Accountability has a positive effect on the Management of Village Fund Allocation. Community participation has a positive effect on the Management of Village Fund Allocation.Keywords: Transparency, Accountability, Community Participation, Village Fund Allocation Management.
Faktor- faktor yang Mempengaruhi Profitabilitas pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia Suliyanti, Neni; Damayanti, Damayanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.516

Abstract

This study aims to analyze the effect of capital structure, sales growth, company size, and working capital on profitability in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research. The population used in the study in Property and Real Estate companies listed on the Indonesia Stock Exchange as many as 30 companies. The sample in this study was obtained by purposive sampling method, namely the selection of samples with predetermined criteria. The number of samples obtained were 25 Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The data collection technique used in this study is secondary data obtained from the financial statements of Property and Real Estate companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis method. The results of this study indicate that capital structure has a significant positive effect on profitability, sales growth has an insignificant negative effect on profitability, company size has a positive and insignificant effect on profitability and working capital has an insignificant positive effect on profitability in Property and Real Estate companies in the 2017-2020 period.Keywords: capital structure, sales growth, company size, working capital, profitability.
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Nugroho, Adi; Indriyatni, Lies; Widodo, Untung
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.506

Abstract

This study aims to determine whether firm size, leverage, and profitability have an effect on firm value. Sampling was carried out using the purposive sampling method, which is a sampling method with certain criteria. The type of research used is quantitative. The results of this study indicate that firm size has a negative and insignificant effect on firm value, leverage has a negative and insignificant effect on firm value, profitability has a positive and significant effect on firm value. Company Size, Leverage, and Profitability together or simultaneously have a significant effect on Firm Value.Keywords: Firm Size, Leverage, Profitability, Firm Value
PENGARUH KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (Studi pada karyawan bagian produksi lemari pendingin PT.Hartono Istana Teknologi Sayung-Demak) Burhanuddin, Muhammad Fuad; Widodo, Untung
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.449

Abstract

This study aims to determine the effect of leadership, motivation and work environment on employee performance at PT. Hartono, Sayung-Demak Technology Palace. PT Hartono palace technology continues to improve employee performance, because large companies want production to run well, on time and with quality. The tendency that occurs when employees work without support from company leaders, such as giving bonuses, employee motivation and the work environment can result in decreased employee performance. The data shows that there has been a fluctuation in the target and realization of the production of refrigerators at PT Hartono Istana Teknologi for the period March 2016 to February 2020 from the average target of 42628 units but down to an average production realization of 34182 units, meaning that employee performance is not good, therefore this study takes three independent variables and one dependent variable, namely employee performance. The population in this study were employees of the refrigerator production division at PT. Hartono, the Sayung-Demak technology palace, totaling 90 respondents. The sampling technique used in this study is the census method, where all populations are used as samples. Data analysis uses validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). The results showed that the F test results were 39.358 with a significance value of 0.000. The t-test shows that leadership, motivation and work environment have a positive and significant effect on performance. The result of the coefficient of determination (R2) shows that some variations in performance can be explained in the variables of leadership, motivation and work environment by 56.4%. The results show that leadership, motivation and work environment have a positive and significant effect on employee performanceKeywords: leadership, motivation, work environment and employee performance.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018) Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.460

Abstract

This study aims to obtain empirical evidence on the effect of institutional ownership, independent commissioners, leverage, firm size and profitability on tax avoidance. This  esearch is focused on the Consumer Goods Industry Listed on the Indonesia Stock Exchange in 2014-2018. The observations in this study were as many as 85 samples. Research obtained by  on probability sampling method, namely purposive sampling technique. The technique used in  his research is multiple linear regression analysis. The results of this analysis indicate that  everage and firm size have an effect on tax avoidance, but institusional ownership, independent  ommissioners and profitability have no effect on tax avoidance.Keywords: Institutional Ownership, Independent Commissioner, Leverage, Firm Size, Profitability, Tax Avoidance.
PENGARUH BAGI HASIL, PRODUK, DAN KUALITAS PELAYANAN, TERHADAP MINAT MENABUNG DI BANK SYARIAH (Studi Kasus pada Nasabah Bank Syariah Indonesia KCP UNGARAN) Susetyarsi, Th.; Heridiansyah, Jefri; Wibowo, Purnomo Ari
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.511

Abstract

The goal of this study is to see how much profit sharing, product , and service quality affect interest in saving in Islamic banks. A total of 100 customers from the Indonesian Islamic bank KCP Ungaran were employed in the study. Purposive sampling was used in this investigation, and the data used were primary data kinds. SPSS 22 was used to process the data in this investigation (IBM Statistical Package for Social Science). Profit sharing has a good but not significant effect on saving interest in Indonesian Islamic bank clients at KCP Ungaran, according to the findings of this study. This study also demonstrates the positive impact of Indonesian Islamic bank products on client savings motivation. Furthermore, this research demonstrates that service quality has a positive and significant impact.Keywords: Profit Sharing,Product,Service Quality, Interest in Saving

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