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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 178 Documents
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PENGARUH PENGETAHUAN PAJAK TERHADAP MINAT MAHASISWA BERWIRAUSAHA DENGAN SELF-EFFICACY SEBAGAI MODERASI Hadiani, Yasir; Abdillah, M Riduan; Prabowo, Janitra
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025 (INPRESS)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1575

Abstract

This study aims to analyze the effect of tax knowledge on students’ entrepreneurial interest, with self-efficacy as a moderating variable. The research is motivated by the importance of understanding taxation and self-confidence in shaping entrepreneurial behavior among accounting and taxation students. A quantitative approach was employed using primary data collected through a four-point Likert scale questionnaire. The research population consisted of active students enrolled in the Diploma III in Accounting and Bachelor of Applied Science in Tax Accounting programs at Politeknik Negeri Tanah Laut, with a total of 129 respondents who had completed entrepreneurship and taxation courses.Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results reveal that tax knowledge has a positive and significant effect on students’ entrepreneurial interest, whereas self-efficacy does not significantly moderate this relationship. The negative interaction coefficient (–0.013) indicates that at a high level of self-efficacy, the effect of tax knowledge on entrepreneurial interest tends to weaken. This suggests that students with high self-efficacy rely more on personal capability rather than cognitive aspects such as tax literacy when making entrepreneurial decisions. The findings support the Theory of Planned Behavior (Ajzen, 1991) and Self-Efficacy Theory (Bandura, 1997), emphasizing that both cognitive and psychological factors jointly influence entrepreneurial intention among accounting and taxation students.
PENGARUH GREEN PRODUCT, GREEN MARKETING DAN GREEN BRAND TERHADAP KEPUTUSAN PEMBELIAN (STUDI PADA KONSUMEN AIR MINERAL CLUB DI KOTA SEMARANG) Saudah, Nurus; Indriyatni, Lies; Tasriastuti, Nurrohmi Ambar
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025 (INPRESS)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1587

Abstract

The purpose of this study is to analyze the influence of Green Product, Green Marketing and Green Brand which have a positive effect on Purchasing Decisions on Club mineral water consumers in Semarang City. The population in this study were all consumers who purchased Club mineral water products in the Semarang area which were not known for certain or were not limited. The sample taken was 97 people. The sampling technique used was purposive sampling. The data analysis tool used in this study was multiple regression analysis. Based on the research results: Partially there is a positive and significant influence between Green Product on Purchasing Decisions obtained t-count 2.166> t table 1.661 or sig t 0.033 <0.05, H1 is accepted. Partially there is a positive and significant influence between Green Marketing on Purchasing Decisions obtained t-count 3.179> t table 1.661 or sig t 0.002 <0.05, H2 is accepted. Partially there is a positive and significant influence between Green Brand on Purchasing Decisions obtained t-count 2.082> t table 1.661 or sig t 0.040 <0.05, H3 is accepted. Simultaneously there is a positive and significant influence between Green Product, Green Marketing and Green Brand on Purchasing Decisions obtained F-count 36.769> F-table 2.703 or sig F 0.000 <0.05, H4 is accepted.
KEPEMIMPINAN, PENGHARGAAN, MOTIVASI DAN KEDISIPLINAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN RUMAH SAKIT Daryono, Daryono; Istiatin, Istiatin; Sudarwati, Sudarwati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025 (INPRESS)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1488

Abstract

This study aims to determine and explain the influence of leadership, rewards, motivation and discipline on the Work Productivity of Employees at Sarila Husada Hospital Sragen. The population of this study was 200 employees of Sarila Husada Hospital Sragen with a sample of 35 people using a simple random sampling method. Data collection using a questionnaire. Data analysis techniques using the Multiple Linear Analysis method. The results of the study showed that leadership, rewards, motivation and discipline had a positive and significant effect by contributing to productivity by 81.8% while the remaining 18.2% was explained by other variables not proposed in this study. Suggestions from this study, employees of Sarila Husada Hospital Sragen can improve motivation and discipline in leadership that provides awards in accordance with work results in order to increase productivity in the hospital.Keywords: Productivity, Leadership, Awards, Motivation, Discipline, Employees
AKUNTABILITAS PENGELOLAAN DANA DALAM UPACARA ADAT TETULAK JEBAK MASYARAKAT PRINGGABAYA Kurniawan, Hafiz; Sokarina, Ayudia
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025 (INPRESS)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1561

Abstract

This study aims to interpret the accountability of fund management in the Tetulak Jebak traditional ceremony. The research was conducted in Pringgabaya Village, East Lombok Regency, West Nusa Tenggara. The approach used is qualitative with an ethnographic method. Informants were deliberately selected by visiting their homes every time they returned from the mosque. The data used in this study are primary data obtained through direct interaction with the community. The results of this study indicate that in every stage of the Tetulak Jebak ceremony, which includes planning, implementation, administration, and accountability, there are values such as: kinship, deliberation, honesty, mutual cooperation, responsibility, and mutual trust. Although there is a sense of mutual trust in the management of customary funds, some educated members of the community feel that transparency in financial reporting has not been fully achieved, especially amid the demands of modernization. Some informants stated that information regarding fund management has not been evenly communicated openly to all community members. The implications of these findings highlight the importance of enhancing transparency in reporting customary ceremony funds to strengthen public trust. In addition, there needs to be a simple reporting system that is easily accessible to all residents.
PENGARUH BRAND IMAGE DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pengguna Produk Skintific Kota Semarang) Hendriyani, Mala; Wahyunigsih, Susanti; Yuliati, Yuliati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025 (INPRESS)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1590

Abstract

The purpose of this study is to determine the effect of brand image and product quality on customer loyalty through customer satisfaction as an intervening variable on skintific product users. To determine the effect of brand image, product quality, and customer satisfaction on customer loyalty. The independent variables in this study are brand image and product quality. The dependent variable in this study is Customer Loyalty. The intervening variable in this study is customer satisfaction. The research method used in this study is Path Analysis. The population of this study is users of skintific products in the city of Semarang. The sample in this study amounted to 114 people using non-probability sampling, namely research selecting samples intentionally and subjectively. The data collection method is by distributing questionnaires via Google Form. The types of data used are primary data and secondary data. The results of the study indicate that brand image has an effect on customer satisfaction with t count > t table 3.083 > 1.659 and significance 0.003 < α 0.05. And product quality has an effect on customer satisfaction with t count > t table 9.566 > 1.659 and significance 0.000 < α 0.05. Brand image does not have an effect on customer loyalty with t count < t table 0.433 < 1.659 and significance 0.666 > α 0.05, while product quality has an effect on customer loyalty with t count > t table 10.342 > 1.659 and significance 0.000 < α 0.05. Customer Satisfaction influences Customer Loyalty with t count > t table 2.106 > 1.659 and significance 0.038 > α 0.05.  
LEADERSHIP STYLE, COMPENSATION, TRAINING, AND MOTIVATION ON EMPLOYEE PERFORMANCE OF PT. HASAN PRATAMA KARTASURA Wahyudianto, Anang; Sudarwati, Sudarwati; TS, Kartika Hendra
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025 (INPRESS)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1504

Abstract

This study aims to determine and explain the effect of Leadership Style, Compensation, Training, and Motivation on Employee Performance of PT. Hasan Pratama Kartasura. The population of this study was 65 employees of PT. Hasan Pratama Kartasura with saturated samples. Data collection using a questionnaire. Data analysis techniques using the Multiple Linear Analysis method. The results of the study showed that Leadership Style, Compensation, Training, and Motivation on Employee Performance of PT. Hasan Pratama Kartasura has a positive and significant influence by contributing to Performance by 82.3% while the remaining 17.7% is explained by other variables not proposed in this study. Suggestions from this study, employees of PT. Hasan Pratama Kartasura can improve training and motivation in the leadership style applied in the company in order to get compensation that is in accordance with performance.Keywords: Performance, Leadership Style, Compensation, Training, Motivation, Employees
EVALUASI DAMPAK INFLASI, NILAI TUKAR, DAN SUKU BUNGA TERHADAP IHSG DI BURSA EFEK INDONESIA Maharani, Fransisca; Fadila, Zabrina Destrya; Octavia, Ayu Nurafni
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025 (INPRESS)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1334

Abstract

The company's prospects can be one of the things given by a company to promise in the future, this will encourage investors to invest their shares in the hope of regular dividend distribution from the company. This research was conducted with the aim of analyzing and proving whether or not there is an influence of inflation, interest rates, and the rupiah exchange rate on the Composite Stock Price Index (IHSG). The type of data source was obtained from the financial statements of companies listed on the Indonesia Stock Exchange in the period 2019-2023. Purposive sampling and documentation were used as data collection techniques. The results of the t-test showed that the inflation variable partially affected the Composite Stock Price Index (IHSG), while the interest rate and rupiah exchange rate variables partially did not affect the Composite Stock Price Index (IHSG). And the results of the f-test showed that together Inflation, Interest Rates, and the Rupiah Exchange Rate had a significant influence on the Composite Stock Price Index (IHSG).
THE EFFECT OF PRINCIPAL LEADERSHIP, COMPENSATION, ENVIRONMENT, AND MOTIVATION ON TEACHER PERFORMANCE Suyoto, Atok; TS, Kartika Hendra; Sudarwati, Sudarwati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025 (INPRESS)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1505

Abstract

 This study aims to determine and explain the influence of principal leadership, compensation, work environment, and motivation on teacher performance at the Bina Insan Muda Boyolali Foundation. The study population was 46 teachers at the Bina Insan Muda Boyolali Foundation, using a saturated sample. Data collection used a questionnaire. Data analysis used Multiple Linear Analysis. The results showed that principal leadership, work environment, work motivation, and compensation had a positive and significant influence, contributing 85.9% to teacher performance, while the remaining 14.1% was explained by other variables not included in this study. This study suggests that teachers at the Bina Insan Muda Boyolali Foundation can improve their work motivation in a conducive environment under the leadership of a principal who pays attention to the compensation received by teachers to improve school performance. Keywords: Performance, Principal Leadership, Compensation, Work Environment, Work Motivation, Teachers

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