cover
Contact Name
Widaryanti
Contact Email
wdr.yanti@gmail.com
Phone
+6281329010800
Journal Mail Official
fokusemba@stiepena.ac.id
Editorial Address
Jl.Slamet Riyadi No.40 Gayamsari, Kota Semarang, Jawa Tengah 50248
Location
Kota semarang,
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
Analisis Faktor-Faktor Yang Mempengaruhi Generasi Z Dalam Konsumsi E-Wallet Saat Pandemi Covid-19 (Studi Pada Mahasiswa Aktif Program Sarjana di Kota Malang) Ninggar, Aurellia Dara; Anggraini, Ika Khusnia
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.498

Abstract

This study was conducted to determine the effect of convenience, promotion and lifestyle variables on generation Z e-wallet consumption (active undergraduate students) during the COVID-19 pandemic in Malang City. The analytical model used in this study is multiple linear regression analysis based on Ordinary Least Squares (OLS) using the SPSS Statistics 26 application which uses primary data obtained from the distribution of online questionnaires and then processed first from ordinal data using the Method of Successive Interval (MSI) into interval data with a quantitative research approach. Produced an analysis that the convenience, promotion and lifestyle variables had a positive and significant influence on the consumption of e-wallet generation Z (active undergraduate students) during the covid-19 pandemic in Malang City.Keywords: E-Wallet Consumption, Generation Z, Covid-19 Pandemic.
KARAKTERISTIK PEMERINTAH DAERAH DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris Pada 34 Provinsi di Indonesia Tahun 2016-2019) Astuti, Wulan; Widaryanti, Widaryanti; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.445

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size, umur pemda, leverage, intergovernmental revenue terhadap tingkat pengungkapan laporan keuangan pemerintah daerah.Variabel independen yang digunakan pada penelitian ini adalah size, umur Pemda, leverage, intergovernmental revenue. Variabel dependen pada penelitian ini adalah tingkat pengungkapan laporan keuangan. Pada penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan. Populasi dalam penelitian ini adalah pemerintah daerah 34 provinsi di Indonesia periode 2016-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan jumlah sampel sebanyak 34 pemerintahan. Metode analisis data menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa size berpengaruh positif terhadap tingkat pengungkapan laporan keuangan. Umur Pemda tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Leverage tidak berpengaruh terhadap tingkat pengungkapan laporan leuangan. Intergovernmental revenue tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Size, umur Pemda, leverage dan intergovernmental revenue berpengaruh secara simultan terhadap tingkat pengungkapan laporan keuangan.Kata kunci : Size, Umur Pemda, Leverage, Intergovernmental Revenue, Pengungkapan Laporan Keuangan
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage terhadap Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Muttaqien, Zainun; Damayanti, Damayanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.517

Abstract

This research aims to prove the influence of Institutional Ownership, Company Size and Leverage on the Financial Performance of Food and Beverage Companies listed on the Indonesia Stock Exchange. The sample in this study amounted to 7 food and beverage companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The sample determination in this study was conducted using purposive sampling, which is a sampling technique using certain criteria, which obtained a sample of 7 food and beverage companies for 5 years to obtain 35 observations. The data analysis technique used multiple linear regression analysis. Based on the results of the study, it shows that institutional ownership variable has a significant negative effect on the company's financial performance (ROA), the company size variable has an insignificant negative effect on the company's financial performance (ROA), the leverage variable has a significant negative effect on the company's financial performance (ROA). The results of the determination test show that the variables of institutional ownership, firm size and leverage are able to explain the variable of the company's financial performance by 46.4% while 53.6% is explained by other factors that are not included in the research model carried out.Keywords: Company Size; Institutional Ownership; Leverage
Analisis Rasio Keuangan sebagai Dasar Penilaian Kinerja Keuangan Sebelum dan Setelah Munculnya Pandemi Virus Corona (Covid-19) di Rumah Sakit UNS Nur Sidiq, Anas Harya; Luhgiatno, Luhgiatno; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.507

Abstract

This study aims to analyze financial ratio analysis as the basic for assessment of financial performance before and after the event of the corona virus pandemic (covid-19) in uns hospital. This type of research is a retrospective study with descriptive and analytical research methods. Retrospective research is research that seeks to look back (backward looking) where research explains past data. Descriptive research method is a research method that is carried out with the main aim of making a picture or description of a situation objectively. This study describes the calculation of financial ratios using the analysis of liquidity ratios, solvency ratios, activity ratios and profitability ratios at UNS Hospital for the 2018-2020 period. The financial reporting period in 2018 was chosen because this year the conditions at the UNS Hospital have not been affected by the Corona virus pandemic. The financial report for 2020 was chosen because this year UNS Hospital has been affected by the Corona virus. The purpose of this study is that readers can find out financial performance based on the results of analysis of liquidity ratios, solvency ratios, activity ratios, and profitability ratios at UNS Hospital before and after the emergence of the Corona virus in Indonesia and find out the comparison of the results of the analysis of liquidity ratios, solvency ratios, activity ratios, and profitability ratios before and after the emergence of the Corona virus in Indonesia.Keywords: liquidity ratio, solvency ratio, activity ratio, and profitability ratio
FAKTOR – FAKTOR YANG MEMPENGARUHI INITIAL RETURN (Studi Empiris Pada Perusahaan yang IPO di BEI Periode 2011-2020) Kurnia, Anita; Widaryanti, Widaryanti; Latifah, Nurul
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.450

Abstract

This study aims to analyze the effect of ROA, DER, EPS, company size and company age on initial return. The independent variables used in this study are the factors that affect the initial return. The dependent variable in this study is initial return. This study uses secondary data derived from annual financial statements. The population in this study are all IPO companies listed on the Indonesia Stock Exchange for the period 2011-2020. The sampling technique used is purposive sampling and the number of samples is 286 data. Data analysis method using multiple linear regression. The results of this study indicate that ROA, DER, and EPS have no significant effect on Initial Return. Firm Size and Company Age have a negative and significant effect on Initial Return.Keywords: ROA, DER, EPS, Company Size, Company Age and Initial Return
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Rhemananda, Hosea; Widaryanti, Widaryanti; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.441

Abstract

This study aims to analyze the effect of Profitability, Managerial Ownership and Firm Size on Accounting Conservatism. With a sample of 40 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2016-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. The results of this study are profitability has a significant positive effect on accounting conservatism, managerial ownership has a positive and insignificant effect on accounting conservatism, firm size has a significant positive effect on accounting conservatism.Keywords: profitability, managerial ownership, firm size and accounting conservatism
Pengaruh Harga, Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan (Studi pada Aki Incoe PT Meka Adipratam di Kota Semarang) Triongko, Budi; Widodo, Untung; Widowati, Maduretno
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.512

Abstract

This study aims to determine whether Price, Product Quality and Service Quality have an affect on Customer Satisfaction study on Incoe battery PT Meka Adipratama at Semarang.This research is a survey research. The population in this study were customers from PT Meka Adipratama. The size of the research sample taken was 75 people determined by the Slovin formula. Sampling was carried out using the purposive sampling method, which is a sampling method with certain criteria. The method of analysis using descriptive analysis, classical assumption test includes normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing in this study used multiple linear regression analysis and hypothesis testing with the help of SPSS. The results of this study indicate that Price has a positive and significant effect on Customer Satisfaction, Product Quality has a positive and significant effect on Customer Satisfaction, Service Quality has a positive and significant effect on Customer Satisfaction. Price, Product Quality and Service Quality simultaneously have a positive and significant effect on Customer Satisfaction on Incoe battery PT Meka Adipratama at Semarang. Keywords: Price, Product Quality, Service Quality, Customer Satisfaction.
Pengaruh Lokasi, Citra Merek, dan Kualitas Produk Terhadap Loyalitas Pelanggan (Studi Kasus Minuman Kekinian di Kota Semarang) Wahyuningsih, Susanti; Indriyatni, Lies; Widodo, Untung
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.500

Abstract

This study aims to examine the effect of location, brand image and product quality on customer loyalty. This study takes the object of Contemporary Drinks in the City of Semarang, with a total population of all consumers of contemporary drink shops in the city of Semarang. The sample taken has a large size and the number is not known with certainty. Therefore, the determination of the sample in this study will be based on Ferdinand (2005) which states that the sample is 5-10 times the number of indicators plus latent variables. Data collection techniques using a questionnaire media. While the technical analysis of the data using multiple regression. The results of the statistical t-test research on the location variable have a significant effect on customer loyalty with a significance level of 0,039 ttable 1,66177, it can be concluded that H1 is accepted. The statistical t-test on the Brand Image variable has a significant effect on Customer Loyalty with a significance level of 0,000ttable 1,66177; it can be concluded that H2 is accepted. The statistical t-test on the Product Quality variable affects customer loyalty with a significance level of 0,000ttable 1,66177; it can be concluded that H3 is accepted. The results of the F statistical test with Fcount of 138,408 with a significance value of 0,000. This can be explained by a significance level below 0,05 and Fcount 138,408 > Ftable 3,10 which means that the variables of Location, Brand Image, and Product Quality together or simultaneously have a significant effect on Customer Loyalty.Keywords: Location; Brand Image; Product Quality; Customer Loyalty
ANALISIS PENGARUH STORE IMAGE PERCEPTION DAN STORE BRAND PRICE IMAGE TERHADAP STORE BRAND PURCHASE INTENTION DENGAN PERCEIVED RISK SEBAGAI VARIABEL MEDIASI (Studi Kasus Pada Konsumen Supermarket Super Indo Majapahit) Jannah, Miftakhul; Indriyatni, Lies; Widowati, Maduretno
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.446

Abstract

Store brands are a form of strategy used in competing for retailers in a market that is increasingly competitive. Based on previous research, there are several factors that influence buying interest, namely Store Image Perception, Perceived Risk, and Store Brand Price Image. This study aims to see the influence of the influence of Store Image Perception, Perceived Risk, and Store Brand Price Image Image Intention on Super Indo Majapahit supermarkets. The research method used in the study Statistics Product and Service Solutions (SPSS) for Windows 16.0 with regression analysis and path analysis for the mediating variables. The technique used to study the data is a survey using a structured questionnaire. The population and samples in this study were visitors or buyers of Super Indo Majapahit supermarkets with the results of 89 respondents who can be used in this study. The results of the study indicate that Store Image Perception has a significant positive effect on Store Brand Purchase Intention in Super Indo Majapahit consumers. Store Brand Price Image has a significant positive effect on Store Brand Purchase Intention for Super Indo Majapahit consumers. Store Image Perception has a significant negative effect on Perceived Risk on Super Indo Majapahit consumers. Store Brand Price Image has a significant negative effect on Perceived Risk on Super Indo Majapahit consumers. Perceived Risk has a significant negative effect on Store Brand Purchase Intention for Super Indo Majapahit consumers. Store Brand Price Image significantly influences Store Brand Purchase Intention through Perceived Risk mediation at Super Indo Majapahit. All hypotheses have a significant effect except Store Image Perception which has no significant effect on Store Brand Purchase Intention through the mediation of Perceived Risk at Super Indo Majapahit because tstatistic (1.591) < ttable (1.663).Keywords: store brand, image, price, risk, purchase intention.
Pengaruh Integritas Siswa terhadap AcademicFraud: Dimensi Fraud Pentagon Theory (Studi Kasus Pada Siswa di Podok Pesantren Nurul Hikmah Kabupaten Lombok Barat) Muliani, Muliani; Febriana, Widia; Ayu, Baiq Dinda Puspita
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.530

Abstract

This study was conducted to see the effect of student integrity on the tendency of academic fraud to occur using the fraud pentagon perspective. The existence of a fraud pentagon and student integrity are important factors that can be expected to reduce academic fraud. For this reason, this researcher aims to examine the effect of the pentagon fraud on academic fraud and the effect of student integrity on academic fraud. This research was conducted at the Nurul Hikmah Islamic Boarding School, West Lombok Regency, using primary data by distributing questionnaires to collect data and determine respondents based on non-probability sampling and purposive sampling. In accordance with the criteria that have been set, the questionnaire was given to students at the SMP and SMK levels at the Nurul Hikmah Islamic Boarding School. The proposed hypothesis was tested using multiple regression analysis. The results show that the pentagon fraud has a positive effect on academic fraud, and student integrity has a negative effect on academic fraud.Keywords: student integrity, fraud pentagon, academic fraud and Islamic boarding school

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