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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 Penentuan Harga Pokok Produksi berdasarkan Metode Full Costing di Rumah Makan D’garazi Balikpapan Lau, Trivonia; Prihanisetyo, Adi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.938

Abstract

In this current era of the globalization and free trade has brought changes to the business sector in Indonesia. One of the impacts on the domestic industry is the tight competition which is growing rapidly that must be faced between business men and women. Therefore, the purpose of this study is to analyze the determination of HPP based on the full costing method in D’Garazi restaurant and to determine the comparison of HPP in determining the selling price between the full costing method and the HPP calculation of D’Garazi restaurant. The method used in this study is a qualitative method with the type of case study research. Data collections techniques in this study are through observation, interviews, and documentations. The research results show that D’Garazi restaurant in calculating the HPP still use a very simple method in accordance with the understanding of the owner. The calculated costs do not include all costs spend. The cost of all supporting material is not calculated, and the depreciation cost has not been calculated either. Keywords: cost of production, full costing method, selling price
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI KECAMATAN PANGGUNGREJO MELALUI MOTIVASI Hermanto, Hermanto; Muhinghar, Muninghar; Kartika, Chandra
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 03: Desember 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i03.861

Abstract

The purpose of this study is to describe the work environment, work discipline, work motivation and performance of employees of the Panggungrejo District Office, Pasuruan City, in addition to testing and analyzing the influence of the work environment and work discipline on employee performance through work motivation. The population of this study were all employees of the Panggungrejo District Office, Pasuruan City, totaling 44 people. The sample in this study was the entire population, namely 44 using total sampling. The results of the study concluded that the work environment, work discipline, work motivation, and employee performance in the Panggungrejo District, Pasuruan City, were in the high category. The work environment has a significant influence on work motivation. Work discipline has a significant influence on work motivation. Work environment has no significant effect on performance. Work discipline has a significant influence on performance. Work motivation has a significant influence on performance. The work environment has a significant influence on performance through work motivation. Work discipline has a significant influence on employee performance through work motivation.
PENGARUH OPASITAS BANK TERHADAP TINGKAT PERTUMBUHAN KREDIT DI MODERASI OLEH VARIABEL KAPITALISASI BANK, WHOLESALE FUNDING, MACROECONOMY CONDITION, DAN KUALITAS KREDIT (Studi Empiris pada Bank Umum Konvensional yang terdaftar di BEI 2018-2022) Fatah, Abdoe Gamiyu; Puryandani, Siti
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.v3i2.1125

Abstract

This study aims to investigate the effect of bank opacity on loan growth rates by considering the role of bank capitalization variables, wholesale funding, macroeconomic conditions, and credit quality as moderating factors. The empirical study was conducted on Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The research method uses multiple regression analysis and moderation techniques by utilizing financial and macroeconomic data sourced from bank financial reports in Indonesia. The results of this analysis can provide insight into the impact of bank opacity on loan growth, while explaining the extent to which the variables of bank capitalization, wholesale funding, macroeconomic conditions, and credit quality moderate the relationship. The findings of this study are expected to contribute to the understanding of the factors that influence credit growth in the banking sector, particularly in the context of bank opacity. The practical implications of this study can help regulators, bank management, and other stakeholders to develop appropriate policies to improve the stability and growth of the banking sector. Keywords: bank opacity, loan growth, bank capitalization, wholesale funding, macroeconomic conditions, credit quality.
Pengaruh Celebrity Endorsment, Online Review Customer dan Promo Gratis Ongkir terhadap Minat Beli Produk Shopee Widhianingrum, Galuh; Octavia, Ayu Nurafni
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.1002

Abstract

Shopee visitor fluctuations occur due to several factors. This is thought to be due to declining consumer interest. This condition makes Shopee have to think about how to increase purchasing interest so that it can increase. The aim of this research is to determine the influence of celebrity endorsements, online customer reviews and free shipping promotions on purchasing interest. The research method used is quantitative with multiple linear regression analysis. The population consists of residents of Grobogan Regency. The research sample consisted of 100 respondents selected using purposive sampling technique. The tool used is SPSS 25 and the tests carried out include validity tests, reliability tests, classical assumption tests which include normality tests, heteroscedasticity tests and multicollinearity tests. To test the hypothesis, the t test and f test are used, the last is the coefficient of determination test. The results of this research show that partially, celebrity endorsement (X1) has no effect on buying interest (Y), while online customer reviews (X2) have an effect on buying interest (Y) and free shipping promos (X3) have an effect on buying interest (Y). . Simultaneously, celebrity endorsements, online customer reviews and free shipping promotions have a joint effect on purchasing interest. Based on the coefficient of determination test, the R Square value of 0.498 shows that the variables celebrity endorsement, online customer reviews and free shipping promos can influence Shopee consumers' buying interest by 49.8% and the remaining 50.2% is influenced by other variables not examined in this research
Pengaruh Kualitas Produk, Harga, dan Promosi terhadap Loyalitas Konsumen (Studi pada Produk Skincare New Sasumbing Indonesia) Septiyono, Dwi Rahmat Gandhi; Widodo, Untung
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.980

Abstract

This study aims to analyze consumer loyalty to New Samsumbing Indonesia products. This study uses product quality, price and promotion variables to analyze the influence of consumer loyalty. The population in this study are consumers of New Samsumbing Indonesia. The sampling technique used is a saturated sample so that the total population is used as a sample. Data collection techniques using a questionnaire. Data analysis used is validity and reliability test, classic assumption test, hypothesis test and linear multiple regression. Data processing tools use SPSS 18.0 for Windows. The results showed that product quality had a significant positive effect on consumer loyalty with a tcount of 6.209 > ttable of 1.65821 with a significance level of 0.000. Price has a positive and significant effect on consumer loyalty with a tcount of 2.150 > ttable of 1.65821 with a significance level of 0.001, and promotion has a significant positive effect on consumer loyalty with a tcount of 2.782 > ttable of 1.65821 with a significance level of 0.003. Keywords: Product Quality, Price, Promotion and Consumer Loyalty
ANALISIS SISTEM TATA KELOLA KEUANGAN PEMBANGUNAN DESA (STUDI KASUS DESA GROGOL KECAMATAN TULANGAN KABUPATEN SIDOARJO) Rokhilah, Khilmiatur; Zaman, Komarun; Darim, Abu
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 03: Desember 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i03.907

Abstract

Grogol Village, Tulangan District, is one of the districts in Sidoarjo that has received a Village Fund budget of Rp. 1 billion more than the 2021 State Budget (APBN). Grogol Village, Tulangan District, is in Sidoarjo Regency, East Java, Indonesia. Village funds are used for village development and can solve poverty problems in rural areas. This research was conducted with the aim of finding out how the financial management of village development funds is managed in Grogol Village, Tulangan District, Sidoarjo Regency and to find out how the positive impact of village development funds is in Grogol Village, Tulangan District, Regency Sidoarjo. This research uses descriptive qualitative method, data sources used are premier and secondary data. The techniques used in data collection are observation, interviews, and documentation. In the steps of analyzing the data, namely collecting data, summarizing data, presenting data, drawing conclusions. The results showed that the financial management of village development funds in Grogol Village, Tulangan District, Sidoarjo Regency in the process of managing village funds there are three stages, namely the planning stage, the implementation stage, and the reporting and accountability stages have been quite effective where the funds budgeted for village development in Grogol Village have been properly realized so as to have a positive impact on the people of Grogol Village in the form of increasing the welfare of the community as a whole.
PENGARUH INOVASI PRODUK DAN STRATEGI PEMASARAN TERHADAP PENDAPATAN PADA KELOMPOK BINAAN INDONESIA POWER DI DESA RANUKLINDUNGAN GRATI PASURUAN Anggraini, Pipit; Sutikno, Bambang; Oktafiah, Yufenti
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.v3i2.1136

Abstract

Product innovation and marketing strategy are considered important factors that can increase the competitiveness and income of the target group. Problems that occur in groups assisted by PT. PLN Indonesia Power Generation Unit (PGU) Grati in Ranuklindungan Village is located at an unstable income that even decreases every month. This research aims to analyze the influence of Product Innovation and Marketing Strategy on Income in the Indonesia Power Assisted Group in Ranuklindungan Village, Grati, Pasuruan. The type of research used in this research is quantitative. The population used is members of the Indonesia Power assisted group in Ranuklindungan Grati Pasuruan Village. The sampling technique used a saturated sampling technique using a sample of 37 respondents. The analysis used is research instrument testing in the form of validity and reliability testing, descriptive analysis, classical assumption testing, multiple linear regression analysis, hypothesis testing and determinant coefficient testing. The research results of the Product Innovation variable partially have a significant effect on Income in the Indonesia Power assisted group in Ranuklindungan Grati Pasuruan Village, this means that Product Innovation plays a very important role in Income. And the Marketing Strategy variable partially has a significant effect on Income in the Indonesia Power assisted group in Ranuklindungan Grati Pasuruan Village, this means that the Marketing Strategy variable also plays a very important role in Income. The determinant coefficient (R2) obtained a value of 0.862 which shows that the influence of Product Innovation and Marketing Strategy can influence Revenue by 86.2%. while other variables outside the scope of the research were 13.8%. Keywords: Product Innovation, Marketing Strategy and Opinion.
STRATEGI PEMASARAN INDIBIZ TELKOM SURABAYA UTARA Yaqin, Ainul; Utomo, Priyo; Zaman, Komarun
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 03: Desember 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i03.835

Abstract

The number of Indibiz provider users has a greater number than other providers even though the subscription price that must be paid is more expensive than other providers. In this study, researchers used qualitative methods, while the type of research method used in this study was descriptive method. PT. Telkom Indonesia Tbk has a great opportunity to target its target. But in this case the company must really understand the needs of consumers regarding the smoothness of their communication. The continuity and fluency of their digital communication to get fast information must be realized with the support of new products offered by PT. Telkom Indonesia. Indibiz Marketing Strategy has an effective and efficient strategy. Based on the indicators in the 4P theory (product, price, place, promotion) that PT Telkom has fulfilled all the existing indicators. On Product Indicators, Indihome has an attractive design. The lack of information provided by agencies regarding their products is a factor for consumer misunderstanding regarding the products they offer, both in terms of price, function, and how to use them. In Indibiz Marketing, PT. Telkom Indonesia, Tbk Surabaya uses several methods, namely door to door selling and personal selling which is done by reaching public housing to provide indibiz products. Customers who want to become Indibiz users can visit the Plasa Indihome office owned by PT. Telkom Indonesia Human resources play a decisive role in the development and number of Indihome subscribers, especially in Surabaya
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN DEMAK Baihaqi, Ahmad Auris; Romadon, Ahmad Sahri
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.v3i2.1113

Abstract

This research aims to test the influence of independent variables, namely Taxpayer Awareness (X1), Taxpayer Knowledge (X2), and Tax Sanctions (X3) on the dependent variable, namely Taxpayer Compliance (Y) in motorized vehicles registered at the UPPD Samsat Office Demak Regency 2020-2023. The sample used in this research was 100 respondens selected usingaccidental sampling technique. The analytical method used is the multiple linier regression analysis metjod which was tested using the SPSS 16 program application. The research results show that taxpayer awareness has a significant positive effect on taxpayer compliance, while taxpayer knowledge and tax sanctions have no effect on taxpayer compliance Keywords : Taxpayer awareness, taxpayer knowledge, tax sanctions, taxpayer compliance
Kapasitas Sumber Daya Manusia, Pengendalian Internal dan Pemahaman Sistem Akuntansi terhadap Kualitas Laporan Keuangan Desa Kautsar, Nabila Al; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.988

Abstract

The quality of village financial management is very important. This requires the village government to manage village finances professionally, effectively, efficiently and responsibly. The aim of this research is to determine the quality of village government financial reporting in order to achieve good quality financial management at the village level, therefore research was conducted regarding the impact of human resource capabilities, internal control and understanding of the accounting system on villages. The object of this research is the village government in Karangrayung District. The sampling technique in this research is a saturated sampling technique (census). The data collection tool in this research is a questionnaire. Research data uses primary data, directly through questionnaires, and is analyzed using SPSS version 26. Data is analyzed using multiple linear regression analysis to test the hypothesis. The findings show that human resource capabilities influence the quality of village level financial reporting. Internal control influences the quality of village financial reporting. Understanding the accounting system influences the quality of village level financial reporting. Keywords: Presentation of Human Resource Capacity, Internal Control, Understanding of Accounting Systems, Quality of Village Financial Reports.

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