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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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PENGARUH LOKASI DAN WORD OF MOUTH TERHADAP KEPUTUSAN PENGGUNAAN JASA PERCETAKAN CV GLOBAL KREASI MEDIA PADA MASYARAKAT KOTA PASURUAN Ludfiyah, Wahyu; Fibriyani, Vita; Akramiah, Nurul
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1138

Abstract

Technological developments are increasingly being used by more and more people, one of which is printing technology which is simpler, faster and more sophisticated. Digital printing is a modern printing technology used to produce digital images that are processed by a computer onto the surface of the material. In this case, the researcher wants to know the influence of location and word of mouth on the decision to use CV Global Kreasi Media printing services among the people of Pasuruan City. Where this research is aimed at old customers and new customers totaling 75 respondents. Using non-probability sampling techniques with simple random sampling techniques. The analysis used was multiple linear regression analysis. Based on the results of the analysis, it is known that there is an influence of location and word of mouth on the decision to use services with a coefficient of determination of 51.1% while the remaining 48.9% is explained by other factors not involved in this research. The research results show that location has a positive and significant effect on the decision to use services with a regression coefficient of sig 0.006 < 0.05 and Word of Mouth has a positive and significant effect on the decision to use services with a sig value of 0.001 < 0.05. Keywords: Location, Word Of Mouth, Usage Decision
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN KEDAI KEBAB MUBAROK DI PATI Fauziyah, Niswatul; Ramadhan, Gifani; Octavia, Ayu Nurafni
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1201

Abstract

This study aims to analyze the influence of price perception, taste and service quality on purchasing decisions. The population in this study were all consumers of Kebab Mubarok Shop. Data were obtained through a questionnaire distribution method using a puposive sampling technique. The sample used was 96 consumers, the data obtained from the distrbution of questionnaires will be analyzed using SPSS. The results of the quantitative analysis include validity tests, reliability, classical assumption tests, multiple linier regression analysis, hypothesis testing through t-tests, F-tests and determination coefficient analysis (R2). The results of partial testing indicate that the price perception variable has a positive and insignificant effect on purchasing decision, the taste variable has a positive and significant effect on purchasing decisions, the service quality variable has a positive and significant effect on purchasing decisions. The results of simultaneous testing indicate that the price perception variable, taste and service quality have a significant effect on purchasing decisions of Kebab Mubarok
ANALISIS PENGARUH PROFITABILITAS LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORTING (studi kasus pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2021-2023) Marcelena, Anisa; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1225

Abstract

This research aims to find out how Profitability, Leverage and Company Size influence Sustainability Reporting in banking sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period.The sampling technique in this research used a purposive sampling technique, based on criteria determined by the number of samples collected as many as 81 companies. The test technique used is the classical assumption test including normality, multicollinearity, heteroscedasticity test, and autocorrelation test. The data analysis method uses the SPSS 25 program. The results of this research show that Profitability has no effect on Sustainability Reporting, Leverage has a positive and significant effect on Sustainability Reporting and Company Size has no effect on Sustainability Reporting while simultaneously Profitability, Leverage and Company Size have an effect on Sustainability Reporting. Keywords: Profitability, Leverage, Company Size and Sustainability Reporting
PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA KLINIK DIORATU MEDICALINDO PENAJAM PASER UTARA Pauji, Pathul; Prihanisetyo, Adi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1179

Abstract

This research aims to find out what the implementation of the drug inventory accounting system is like at the Dioratu Medicalindo Clinic and whether its implementation is effective or not. Dioratu Medicalindo Clinic is a private clinic that provides several health services such as general services, specialists, inpatient, outpatient, pharmacy, and others. This type of research is descriptive qualitative with primary and secondary data sources and data collection methods using observation, interviews, documentation and literature study. The research results show that Dioratu Medicalindo Clinic has used a system that can simplify business activities, namely MIS (Management Information System). To prevent bottlenecks in drug supplies in pharmacies, this clinic uses the FIFO (First In First Out) method where the first drug entered is the first to go out and the FEFO (First Expired First Out) method where drugs whose expiration date is closer, then it's the first time it's issued. There are several obstacles to the financial accounting system, namely limited human resources, the absence of flowcharts that function to help understand the flow of activity processes for patients and employees, manual recording with general practitioners, and large discrepancies when carrying out stock taking Keywords: Inventory Accounting System, Clinic, FIFO and FEFO
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Awalia, Fatma; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1221

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this research are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality, while the dependent variable is tax avoidance.This research utilizes secondary data obtained from annual reports. The population consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique employed is purposive sampling, with a total sample size of 108 (3 years x 36 companies = 108). Data analysis methods include classical assumption tests, t-tests, and simultaneous tests, with the assistance of the SPSS program.The results of this study indicate that managerial ownership has a positive effect on tax avoidance. Meanwhile, institutional ownership, independent board of commissioners, audit committee, and audit quality have a negative effect on tax avoidance. The results also show that managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality collectively influence tax avoidance.
KINERJA ANGGOTA BPD DI KECAMATAN LASEM DAN PERAN YANG MEMPENGARUHINYA Andriano, Khanda Eka Meylana; Ilhami, Susanti Dwi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1229

Abstract

An institution is said to be successful by observing the performance of its employees in carrying out the roles and responsibilities assigned to them. This study was conducted to demonstrate the impact of work motivation, work discipline, and communication on the performance of members of the Village Consultative Body in Lasem District. The research population involves 144 BPD employees in Lasem District, with the entire population being the research sample. (sampel jenuh). Data were collected using a questionnaire. Multiple linear regression analysis serves as a tool for analyzing and presenting results. These findings show that the variables of work motivation and communication have a significantly positive effect on the performance of BPD members in Lasem District, while the work discipline variable has a positively insignificant effect on the performance of BPD members in Lasem District. The findings from the determination test explain that 43.1% of the observed independent variables can explain the dependent variable, while the remaining 66.9% is explained by variations in other variables not discussed in this study.
DAMPAK UPAH MINIMUM DAN INFLASI TERHADAP PENGANGGURAN Lisa, Miftakhul Khoirul; Vinsentia, Krista Bella; Octavia, Ayu Nurafni
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1185

Abstract

The purpose of this study is to determine the effect of minimum wages on unemployment, and inflation on unemployment in 5 cities in Central Java Province, namely Cilacap, Surakarta, Kudus, Semarang, and Tegal in 2016 - 2021. The type of data used in this study is secondary data that has been published in the form of time series data for 6 years in Central Java Province. The data source obtained from the Central Statistics Agency (BPS) of Central Java Province related to the variables of minimum wages, inflation and unemployment rates from 2016 - 2021. This study uses a prerequisite analysis test in using multiple linear regression analysis with the classical assumption test. Determination test (R2), Simultaneous Test (F) and partial test (t). The results of this study indicate that partially the minimum wage has a positive and significant effect on the unemployment rate in 5 cities in Central Java Province in 2016 - 2021. Inflation has no effect on unemployment in 5 cities in Central Java Province in 2016 - 2021. Simultaneously, the minimum wage and inflation have an effect on unemployment
PENERAPAN AUDIT INTERNAL PADA SISTEM PENGENDALIAN INTERNAL PERUSAHAAN DALAM MENINGKATKAN EFEKTIFITAS KINERJA PEJUALAN PERUSAHAAN PADA PERIODE TAHUN 2021- 2023 Fauji, Achmad; Z.A, Ghonimah
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 01: April 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i01.1175

Abstract

The research activity focuses on the problem of whether the internal control system has an effect on sales effectiveness with internal audit as an intervening variable. The analysis tool used is multiple regression, using a Likert scale and questionnaire. The sample method with random sampling. Data analysis uses a research methodology with a classical assumption test, t test, f test, and determination test. Primary data was obtained from several employees totaling 55 people in the company. Several research results were obtained, including that the internal control system and internal audit both have an effect on sales effectiveness. The internal control system has an indirect effect through internal audit as an intervening variable. The level of measurement that the direct influence is greater than the indirect influence, which indicates that the internal control system has a more significant direct influence on sales effectiveness. Keywords: Internal Control System, Internal Audit, Sales Effectiveness
PENGARUH HARGA, IKLAN DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE TOKOPEDIA (STUDI KASUS PADA PENGGUNA TOKOPEDIA DI KABUPATEN DEMAK) Anggreani, Irvana Ayu; Yuliati, Yuliati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 01: April 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1226

Abstract

This study aims to determine the effect of price, advertising, and brand image on purchasing decisions for e-commerce users in Demak Regency. The population in this study were Tokopedia e-commerce users in Demak Regency. The sampling technique used is non-probability sampling technique with a purposive sampling technique. The sample of this study were 97 respondents, Tokopedia e-commerce users in Demak Regency. Data collection using a questionnaire. The data analysis used is multiple linear regression analysis using the help of the SPSS application.The results of this study indicate that 1) Price has a positive and significant effect on purchasing decisions with a t-count value of 2,568 > t-table 1,986 and sig. 0,020 < 0,05; 2) Advertising has a positive and significant effect on purchasing decisions with a t-count value of 2,363 > t-table 1,986 and sig.0,020 < 0,05; 3) Brand image has a positive and significant effect on purchasing decisions with a t-count value of 6,902 > t-table 1,986 and sig. of 0,000 < 0,05; 4) Price, Advertising, and Brand image simultaneously affect purchasing decisions with an F-count value of 35,377 > F-table 3,309 and sig. of 0,000 < 0,05. Keywords: Price, Advertising, Brand Image, Purchasing Decisions
ANALISIS PENGARUH KUALITAS INFORMASI, KUALITAS SISTEM, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PENGGUNA SOFTWARE ACCURATE DI KOTA SEMARANG Sidiq, Fajar; Adhi, Daniel Kartika
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 01: April 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1227

Abstract

Accurate is an accounting software used to assist the bookkeeping and financial reporting process in business. This Accurate software is specifically designed to assist small to medium businesses in managing finances, such as purchases, sales, inventory, and tax reports. This study aims to determine the effect of Information Quality, System Quality, and Service Quality on Accurate Software User Satisfaction in Semarang City. This type of research uses a quantitative approach. The population in this study were Accurate Software users in Semarang City. The sample used was 98 respondents, using purposive sampling with a questionnaire data collection method. The analysis method in this study is multiple linear regression analysis with validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, t test, F test and determination coefficient test. Data processing uses SPSS 25 for Windows software. The results of this study indicate that Information Quality has no significant effect on User Satisfaction of Accounting Information Systems with a significance level of 0.103 > 0.05, while t count 1.646 < t table 1.66123. System Quality has a positive and insignificant effect on User Satisfaction of Accounting Information Systems with a significance level of 0.091 > 0.05, while t count 1.709 > t table 1.66123. Service Quality has a significant positive effect on User Satisfaction of Accounting Information Systems with a significance level of 0.000 < 0.05, while t count 3.798 > t table 1.66123. Information Quality, System Quality, and Service Quality simultaneously have a significant positive effect on User Satisfaction of Accounting Information Systems with a significance level of 0.00 < 0.05, while F count 69.966 > F table 2.70. Keywords: Information Quality, System Quality, Service Quality, User Satisfaction of Accounting Information Systems

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