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Contact Name
Widaryanti
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wdr.yanti@gmail.com
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+6281329010800
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fokusemba@stiepena.ac.id
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Jl.Slamet Riyadi No.40 Gayamsari, Kota Semarang, Jawa Tengah 50248
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Jawa tengah
INDONESIA
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
ISSN : 28291433     EISSN : 28291433     DOI : https://doi.org/10.34152/emba.v1i2
Core Subject : Economy,
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)
Articles 167 Documents
Pengaruh Kualitas Produk dan Persepsi Harga terhadap Kepuasan Konsumen Pengguna Handphone Vivo Nuravianti, Tika; Iskandar, Iskandar; Pratiwi, Rani Tania
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.v3i1.961

Abstract

The problem behind this research is the instability of sales of Vivo cell phones which are analyzed on consumer satisfaction of students from the Teacher Training and Education Faculty at Kuningan University. This is shown by data from 2019 according to data books or global cell phone usage data showing a figure of 7.8% more quarterly of VIVO cellphone users in 2019, in 2020 there was an increase showing a figure of 21.2% more quarterly of cellphone users, in 2021 the figure shows 7.4% per quarter of cellphone users, and in 2022 it will decline to 6.3% per quarter of cellphone users globally. This study aims to determine : (1) To describe the influence of product quality on consumer satisfaction with the VIVO cellphone brand for FKIP students at Kuningan University. (2) To describe the influence of price perception on consumer satisfaction with the VIVO cellphone brand for FKIP students at Kuningan University. (3) To describe the influence of product quality and price perception on consumer satisfaction of VIVO cellphone users among FKIP students at Kuningan University. The research method used in this research is a descriptive correlational research method. The subjects in this research were students from the Faculty of Teacher Training and Education, Kuningan University Class of 2021, 2022 and 2023 with a population of 1,046 students, and a sample of 139 samples using purposive sampling technique. Data collection techniques use documentation studies and questionnaires with a closed questionnaire model with a Likert scale. The data analysis technique in this research was carried out using multiple regression analysis. The research results show that: (1) Product quality has a positive and significant effect on consumer satisfaction with Vivo cellphone users among FKIP students at Kuningan University, (2) Price perception has a positive and significant effect on consumer satisfaction with Vivo cellphone users among FKIP students at Kuningan University. (3) Product Quality and Price Perception have a positive and significant effect on Consumer Satisfaction of Vivo Mobile Phone Users among FKIP students at Kuningan University.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022) Muflikhah, Imroatul; Luhgiatno, Luhgiatno
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.v2i03.865

Abstract

Company value is very important for go-public companies to achieve goals and targets in maximizing profits. Based on previous research, there are different results in terms of its influence on company value (research gap). This research aims to analyze the influence of profitability, liquidity and company size on company value. The independent variables used in this research are profitability, liquidity and company size. The dependent variable in this research is company value. In this study using secondary data derived from annual financial reports. The population in this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the period 2019 - 2022. The sampling technique used was purposive sampling and the number of samples was 9 companies. The data analysis method uses the SPSS 25 program. The results of this study indicate that profitability has a positive and significant effect on firm value, while liquidity and firm size have no significant effect on firm value. The results of profitability, liquidity and company size simultaneously have a positive and significant effect on company value. Keywords: Profitability, Liquidity, Company Size, and Company Value.
PENGARUH KUALITAS AUDIT DAN INTEGRATED REPORTING TERHADAP RELEVANSI NILAI DENGAN VARIABEL PEMODERASI ETIKA BISNIS Puspitasari, Indah; Atiningsih, Suci
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.v3i2.1127

Abstract

This study aims to analyze the influence of audit quality and integrated reporting on value relevance, with business ethics as a moderating variable. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. A sample of 67 companies was obtained through purposive sampling technique, resulting in 201 research data. Hypothesis testing method used panel data regression with Random Effect Model approach, and for testing the moderating variable used Moderated Regression Analysis (MRA) model. Data analysis was conducted using Eviews version 12. The results of the study show that audit quality does not have a effect on value relevance, integrated reporting has a negative and significant effect on value relevance, the results of the Moderated Regression Analysis (MRA) in the study indicate that business ethics does not have the ability to moderate or weaken the influence of audit quality on value relevance, business ethics as a moderating variable weakens the influence of integrated reporting on value relevance as the dependent variable
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN SEPATU OLAHRAGA ADIDAS DI GROBOGAN Anwar, Zaenul; Octavia, Ayu Nurafni
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.v3i2.1062

Abstract

There are fluctuations in the top brand index which tends to decrease in the last 4 years for Adidas sports shoes. This research aims to examine the influence of brand image, price perception and product quality on purchasing decisions for Adidas sports shoes in Grobogan Regency. The sample used was 96 with a purposive sampling technique from the Grobogan community, consumers of Adias sports shoes. Data collection used a Google Form questionnaire and the results of quantitative analysis included validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing via t test, testing. model with the f test, as well as the coefficient of determination (R2). The tool used to process the data is SPSS version 23. The results of this research show that brand image has a positive and significant influence on purchasing decisions, price perception also has a positive and significant influence on purchasing decisions, while product quality has no influence on purchasing decisions. Simultaneously brand image, price perception and product quality have an influence on purchasing decisions by 93.6% of the coefficient of determination test and the remainder is influenced by factors not examined in this research
Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Kasus pada Perusahaan Sektor Pertambangan Mineral dan Batubara Periode Tahun 2019-2021) Rohmah, Euis Siti; Manullang, Asna
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.v3i1.982

Abstract

Profitability ratios are influenced by various financial factors which can be measured using financial ratios. The aim of this research is to analyze the effect of cash turnover, accounts receivable turnover, and turnover inventory on profitability in mineral and mining companies coal listed on the Indonesia Stock Exchange for the 2019-2021 period. The population of this research is mineral and mining companies coal listed on the Indonesia Stock Exchange for the 2019-2021 period. Method The sampling used was purposive sampling and 19 were obtained companies as samples. The method used is the regression analysis method multiple linear The results of this research are based on the t test results, cash turnover is not has a significant influence on profitability. While rotation receivables have a positive and significant influence on profitability. Rotation inventory does not have a significant effect on profitability. Research result along with the F test shows that all variables are independent significant effect on profitability. The value of the coefficient of determination (r2) Which adjusted by 0.235 indicates that a profitability of 23.5% can be achieved explained by the independent variables cash turnover, receivables turnover and inventory turnover. Meanwhile, the remaining 76.5% is explained by other variables.
ANALISIS VARIAN ANGGARAN OPERASIONAL PADA PERUMDA TIRTA PAKUAN KOTA BOGOR Suprobo, Rien Evangelin; Manullang, Asna
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.v2i03.908

Abstract

This research aims to find out whether there are deviati The analytical method used is a descriptive method, namely a research method that only describes the analysis of the company's operational budget so that it can be seen between the budget that has been prepared and agreed with the realization in the field ons between the opeand to find out the causes of operational budget deviations and their realization in the Tirta Pakuan Regional Government of Bogor City rational budget and its realization. The results of research from the analysis of operational budget variances at Perumda Tirta Pakan, Bogor City, show that there are deviations between income and operational costs, whether unprofitable deviations or profitable deviations. control over revenue is still not optimal (unfavorable) at 0.24 due to the company's targets not being achieved, whereas in terms of operational costs at the Perumda Tirta Pakan company it is effective, this is due to improvements made by the company on any costs where irregularities occur. keywords: Deviation; operational budget; variance analysis.
PERAN CLOSED CIRCUIT TELEVISION (CCTV) DALAM MENINGKATKAN KEAMANAN DI KAMPUS STIE GANESHA Astanto, Tri; Saefullah, Aep; Ardianto, Marsidi; Pambudi, Ryan; Sarkum, Sarkum; Ahhari, Ayu; Saputri, Haria
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.v2i03.849

Abstract

Closed Circuit Television (CCTV) is an essential tool for guarding and monitoring locations. CCTV is an additional tool for security, and is widely used in shops, offices, and even housing. CCTV on campus is also used to prevent, monitor, and improve the performance of lecturers, students and employees. This research aims to explore and reveal the utilization of this media in depth. The research was conducted for 2 months from June to July 2023. This research methodology adopts a qualitative descriptive approach. Data were obtained through interviews, observations, and literature studies. The findings of this study indicate that the installation of CCTV cameras on the STIE Ganesha campus is effective in carrying out three main functions: preventing, monitoring, and improving the performance of lecturers and students. The installation of CCTV plays a role in supporting lecturers in improving the quality of teaching. The implications of this research provide encouragement to continue exploring innovative ways of utilizing technology to support and enrich the educational experience on campus.
ANALISIS PENGARUH MOTIVASI KERJA, DISIPILIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT LOTTEMART WHOLESALE SEMARANG) Alfianti, Nur Kasanah; Indriyatni, Lies
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.v3i2.1118

Abstract

This study aims to find out whether Work Motivation, Work Discipline, and Work Environment affect Employee Performance. Sampling is carried out by the Purposive Sampling method, which is a sampling method with certain criteria. The results of this study show that Work Motivation has a positive and significant effect on Employee Performance, Work Discipline has a positive and significant effect on Employee Performance, and Work Environment has a positive and significant effect on Employee Performance. Work Motivation, Work Discipline, and Work Environment together or simultaneously have a significant effect on Employee Performance
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Komite Audit terhadap Pengungkapan CSR pada Perusahaan Manufaktur Afriyanti, Anita; Luhgiatno, Luhgiatno -
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.v3i1.989

Abstract

This research aims to analyze the influence of institutional ownership, managerial ownership and audit committee on CSR disclosure. The independent variables used in this research are institutional ownership, managerial ownership, and audit committee. The dependent variable in this research is expanding CSR. This research uses secondary data originating from annual financial reports. The population in this research are manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used was purposive sampling and the total sample was 23 companies. The analysis method uses the SPSS 25 program. The results of this research show that institutional ownership and managerial ownership have a significant negative effect on CSR disclosure, while the audit committee does not have a significant effect on CSR disclosure. Keywords: Profitability, Liquidity, Company Size, and Company Value.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP PENINGKATAN PENJUALAN ( Studi Kasus Pada PT. Jateng Argo Berdikari ) Fuad, Syifaul; Mohklas, Mohklas
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.v3i2.991

Abstract

This research aims to find out whether the internal control system, inventory accounting information system and sales accounting information system have an effect on increasing sales. The population in this study were employees of PT. Central Java Argo Berdikari. Sampling was carried out using the census method and the sample size was 73 respondents. The type of data used is primary data. This research uses a questionnaire in collecting data. The test techniques used are validity tests, reliability tests, classical assumption tests including normality tests, multicollinearity tests and heteroscedasticity tests. Hypothesis testing in this study used multiple linear tests with SPSS version 26. The results of this research show that the Internal Control System has no effect and is not significant on increasing sales, the Goods Inventory Accounting Information System has a positive and significant effect on increasing sales and the Sales Accounting Information System has no effect and is not significant on increasing sales. Keywords: Internal Control System, Inventory Accounting Information System, Sales Accounting Information System and Sales Increase.