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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 179 Documents
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PROSEDUR PELAPORAN PPH 21 KARYAWAN TETAP PADA PT X DENGAN MENGGUNAKAN CORETAX Muniroh, Nawal Shofiyatul; Sucahyati, Diarany
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1471

Abstract

Income Tax Article 21 (PPh 21) is one of the primary sources of state revenue from individual employment income. Under Indonesia’s self-assessment system, the responsibility for reporting PPh 21 lies with employers as withholding agents. In line with the digital transformation of tax administration, the Directorate General of Taxes introduced the Core Tax Administration System (Coretax) to simplify the reporting process. This study aims to describe the PPh 21 reporting procedure at PT X using Coretax and identify the obstacles in its implementation. This research adopts a qualitative descriptive method with observation and documentation techniques. The findings indicate that PT X has systematically implemented the PPh 21 reporting procedure, including data collection, tax calculation using the Average Effective Rate (TER), issuance of withholding slips, and submission of periodic tax returns. Despite resulting in zero payable tax, PT X maintained compliance through timely reporting. The use of Coretax was considered beneficial in streamlining the process, though technical issues such as slow response, frequent errors, auto logout, and unsaved data were encountered. In conclusion, PT X has successfully adapted its reporting procedures in line with regulations, but the stability of the Coretax system must be improved to support optimal taxpayer compliance.Keywords: Income Tax Article 21 (PPh 21), Coretax, Reporting Procedure, Effective Average Rate (TER)
ANALISIS MINAT INVESTASI MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS YPPI REMBANG ANGKATAN 2020-2022 Aditya, Yoga Chandra; Suryandani, Wulan
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1310

Abstract

ABSTRACTInterest in investing must be carefully considered because it will impact financial planning.The purpose of this study is to assess the impact of financial literacy, financial behavior, and minimum investment capital on capital market investment interest among students at YPPI Rembang University's Faculty of Business and Economics. The study included students from YPPI Rembang University's Faculty of Economics and Business. The sampling approach was proportional stratified random sampling, with a sample size of 100 respondents. The data analysis technique employs multiple linear regression analysis with SPPS 24.0 tools. The findings of this study indicate that the financial literacy variable has a positive but small effect on investment interest, whereas the financial behavior factors and minimum investment capital have a strong positive effect. The modified R square value is 0.750, indicating that the three independent variables (financial literacy, financial behavior, and minimum investment capital) can explain 75% of investment interest. Meanwhile, 25% is explained by characteristics outside of this study.Keywords:financial literacy, financial behavior, minimum investment capital, investment interest
DETERMINAN PERTUMBUHAN LABA: STUDI KASUS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Ulum, Miftahul; Setiawan, Yuyun Vina; Octavia, Ayu Nurafni
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1336

Abstract

The purpose of this study is to analyze the effect of the Current Ratio, Total Asset Turnover, and Net Profit Margin on profit growth in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The results of this study indicate that the Current Ratio, Total Asset Turnover, and Net Profit Margin jointly (simultaneously) have a positive and significant effect on profit growth. Partially, only the Net Profit Margin has a positive and significant effect on profit growth, while the Current Ratio and Total Asset Turnover do not have a significant effect on profit growth. The Current Ratio, Total Assets Turnover, and Net Profit Margin have an influence of 9.0% on Profit Growth, while 91.0% is influenced by other variables not examined
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP ACTUAL USAGE MELALUI ATTITUDE TOWARD USING DALAM DIGITALISASI SISTEM PERPAJAKAN UMKM Husna, Nur Lailatul; Cahyaningsih, Diyah Sukanti; Kumar, Abdul Malik
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1449

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use on actual usage through attitude toward using in the adoption of Digitalzation of Tax Administration System by MSMEs, using the Technology Acceptance Model (TAM) approach. The research was conducted on MSME actors in Semarang City, using a random sampling technique with a total of 206 respondents. Data were collected through online questionnaires distributed via Google Forms and analyzed using the Structural Equation Modeling Partial Least Square (SEM-PLS) method with the SmartPLS 4.0 software. The results show that perceived usefulness and perceived ease of use have a positive effect on attitude toward using. Furthermore, perceived usefulness and attitude toward using have a significant positive effect on actual use, while perceived ease of use does not significantly affect actual use. However, both perceived usefulness and perceived ease of use positively influence actual use through the mediating role of attitude toward using.The implications of this study highlight the importance of the role of government and academics in providing guidance and assistance to MSME actors in optimizing the use of digital tax administration systems based on the Technology Acceptance Model approach.Keywords: Attitude Toward Using, Actual Usage, Digital Tax Administration System, Perceived Usefulness, Perceived Ease of Use TAM, MSMEs
ANALISIS PENGARUH PENGETAHUAN INVESTASI, TEKNOLOGI KEUANGAN, EFIKASI KEUANGAN DAN LITERASI KEUANGAN TERHADAP MINAT INVESTASI SAHAM MAHASISWA STUDI PADA MAHASISWA PERGURUAN TINGGI DI KOTA SEMARANG Faizah, Nur Lailatul; Sihwahjoeni, Sihwahjoeni; Safriliana, Retna
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1450

Abstract

This study aims to analyze the effect of investment knowledge, financial technology, financial self-efficacy, and financial literacy on students’ interest in stock investment. Conducted among university students in Semarang City, Indonesia, the research applies a quantitative method using a survey distributed to 100 respondents selected through convenience sampling. The data were analyzed using multiple linear regression. The findings indicate that all four independent variables—investment knowledge, financial technology, financial self-efficacy, and financial literacy—positively influence students’ interest in stock investment. These results highlight that students with better understanding of investment principles, who utilize digital financial platforms, possess confidence in managing personal finances, and demonstrate higher levels of financial literacy are more inclined to invest in stocks. Grounded in the Theory of Planned Behavior, this study emphasizes that internal attitudes and perceived behavioral control significantly affect investment intention. The research contributes to the growing literature on youth investment behavior in emerging markets and offers practical implications for financial educators, policy makers, and fintech developers to foster early investment habits. Enhancing financial knowledge and access to digital tools among students is crucial to promoting a financially literate and investment-savvy generation.Keywords: Investment Knowledge, Financial Technology, Financial Self-Efficacy, Financial Literacy, Students’ interest in stock investment
ANALISIS PERAN STAF PIUTANG DAN UTANG PADA PT X Risandra, Marcelina Salsabila; Yuhertiana, Indrawati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1473

Abstract

This study explores the strategic role of Account Receivable (AR) and Account Payable (AP) staff in supporting financial management and operational continuity at PT X, an automotive service company. The research is motivated by the growing demand for efficiency and accuracy in managing corporate cash flow, particularly in a dynamic industry where receivables and payables are critical to financial stability. While many organizations have adopted digital systems for financial reporting, some still rely partly on manual processes, which can hinder timely decision-making and impact liquidity.Using a qualitative method through observation and structured interviews conducted during the author’s internship as part of the MBKM (Merdeka Belajar Kampus Merdeka) program, this study provides practical insights into how the AR and AP functions are implemented at PT X. On the AP side, although the transaction volume is relatively low—especially in disbursements related to training—its role remains essential in prioritizing vendor payments and sustaining operations. A key challenge in managing accounts payable lies in the grouping of payment requests, which requires effective scheduling and coordination.The study concludes that AR and AP staff are not merely administrative personnel, but key players in managing cash flow, strengthening vendor-client relationships, and ensuring financial control. This research contributes to a deeper understanding of financial operations by emphasizing the importance of timely data entry, digital system integration, and interdepartmental collaboration. It also offers practical recommendations for PT X, including the adoption of ERP-based reporting tools, regular staff training in financial systems, and structured payment scheduling. Future research is encouraged to apply a quantitative approach to assess the broader impact of AR/AP management on financial ratios and long-term performance. Keywords: Receivable, Payable, Cash Flow 
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Gustiana, Kharisma Yogi; Safriliana, Retna; Subiyantoro, Edi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1448

Abstract

This study aims to examine the effect of firm size, leverage, and profitability on tax avoidance, with independent commissioners as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research method used is a quantitative approach with purposive sampling, resulting in 98 companies or 294 observations. Data were analyzed using Moderated Regression Analysis (MRA). The results show that firm size and profitability have a negative effect on tax avoidance, while leverage has a positive effect. Independent commissioners are proven to moderate the effect of firm size and leverage on tax avoidance, but not the effect of profitability. This study contributes to strengthening corporate governance in minimizing tax avoidance practices in the financial sector.Keywords:Tax Avoidance, Firm Size, Leverage, Profitability, Independent Commisioners
PENGARUH KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUASAN PEMBELIAN DI INDOMARET BATHIN ALAM OLEH MAHASISWA Kristia, Erika; Supira, Supira; Rahmadhani, Dyanda; Astuti, Khusnul Fitri; Maulana, Hutomo Atman
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1476

Abstract

This study aims to analyze the influence of service quality and product quality on purchase satisfaction among students at Indomaret Bathin Alam. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) method, the research involved 100 student respondents as samples. The validity and reliability tests indicate that the research instruments are valid and reliable. The R-Square value of 0.761 shows that service quality and product quality simultaneously explain 76.1% of the variation in purchase satisfaction. Hypothesis testing reveals that both variables have a positive and significant effect on purchase satisfaction, with product quality having a more dominant contribution. The research model also meets the model fit criteria with an SRMR value of 0.068. These findings emphasize the importance of managing product quality and improving service quality as key strategies to enhance customer satisfaction in the modern retail sector. The study recommends that Indomaret Bathin Alam’s management tighten product quality control and enhance staff training to boost customer loyalty. Furthermore, future research is suggested to broaden the respondent population and include other variables such as price and promotion for a more comprehensive understanding.
THE INFLUENCE OF PRINCIPAL LEADERSHIP, WORK ENVIRONMENT, WORK MOTIVATION AND COMPENSATION ON TEACHER PERFORMANCE Nugroho, Tito Setyo; TS, Kartika Hendra; Istiatin, Istiatin
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1506

Abstract

This study aims to determine and explain the influence of principal leadership, work environment, work motivation and compensation on Teacher Performance at SDIT Taqiyya Rosyida Kartasura. The population of this study was 65 teachers of SDIT Taqiyya Rosyida Kartasura with a saturated sample. Data collection using a questionnaire. Data analysis techniques using the Multiple Linear Analysis method. The results of the study showed that the principal's leadership, work environment, work motivation and compensation had a positive and significant effect by contributing to performance by 74.2% while the remaining 25.8% was explained by other variables not submitted in this study. Suggestions from this study, SDIT Taqiyya Rosyida Kartasura teachers can increase work motivation in a conducive environment in the leadership of the principal who pays attention to the compensation received by teachers in order to improve performance at school. Keywords: Performance, Principal Leadership, Work Environment, Work Motivation and Compensation, Teachers 
RASIO KEUANGAN DAN AUDIT REPORT LAG: PERAN INSTITUTIONAL OWNERSHIP SEBAGAI PEMODERASI Najmuddin, Ahmad Bebin; Anggraini, Melisa; Estrini, Dwi Hayu; Tan, Michaela Purnama
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1564

Abstract

This study aims to examine the effect of financial ratios consisting of solvency (DER), profitability (ROA), and liquidity (CR) on audit report lag (AUDLAG), with institutional ownership serving as a moderating variable. The research data were obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over a specified observation period, using the Moderated Regression Analysis (MRA) method. The results reveal that solvency and liquidity have no significant effect on audit report lag, while profitability has a negative and significant effect, indicating that higher profitability is associated with a shorter audit completion time. The moderation test shows that institutional ownership does not moderate the relationship between solvency and profitability with audit report lag, but it strengthens the effect of liquidity in accelerating the audit completion process. These findings support agency theory, suggesting that institutional ownership plays an important role as an effective monitoring mechanism to enhance transparency and efficiency in financial reporting. This study contributes to the corporate governance literature by providing empirical evidence on the role of institutional ownership in accelerating the audit process and reducing audit report lag.

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