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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 194 Documents
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Teacher Loyalty as Assessed from Emotional Intelligence, Work Environment, and Leadership Style at Ar-Risalah Islamic Elementary School, Klaten Jamaludin Rusydi; Sudarwati; Istiatin
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/83hc6e97

Abstract

This study aims to analyze the influence of emotional intelligence, work environment, and leadership style on teacher loyalty at SD IT Ar-Risale Klaten. This research employs a quantitative approach with a descriptive research design. The population of this study consists of all teachers at SD IT Ar-Risale Klaten, totaling 35 teachers. The sampling technique used is saturated sampling (census), in which the entire population is used as the research sample. Data were collected through observation, documentation, questionnaires, interviews, and literature study. Data analysis was conducted using multiple linear regression, supported by validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that emotional intelligence has a positive and significant effect on teacher loyalty at SD IT Ar-Risale Klaten. Meanwhile, the work environment does not have a significant effect on teacher loyalty. Leadership style also does not have a significant effect on teacher loyalty, as the significant value is at the threshold of the established confidence level. The coefficient of determination shows that emotional intelligence, work environment, and leadership style simultaneously explain 71.0% of teacher loyalty, while the remaining percentage is influenced by other factors outside the research model.   Keywords: Teacher Loyalty, Emotional Intelligence, Work Environment, Leadership Style.
The Influence of Product Design, Social Media Promotion, and Customer Reviews on the Purchase Decision of Margo Glass Gallery Sukoharjo Decoration Mirror Products Anggid Setyo Jatmiko; Sudarwati Sudarwati; Istiatin Istiatin
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/7ajqy825

Abstract

This study aims to analyze the influence of product design, social media promotion, and customer reviews on purchasing decisions of decorative mirror products at Margo Glass Gallery Sukoharjo. This research uses a quantitative approach with a purposive sampling technique. The population of this study consists of consumers who have purchased decorative mirror products at Margo Glass Gallery Sukoharjo. The research sample consists of 100 respondents selected based on specific criteria relevant to the research objectives. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of IBM SPSS software. The independent variables in this study are product design, social media promotion, and customer reviews, while the dependent variable is purchasing decision. The results indicate that product design has a positive and significant effect on purchasing decisions, social media promotion has a positive and significant effect on purchasing decisions, and customer reviews have a positive and significant effect on purchasing decisions. Simultaneously, product design, social media promotion, and customer reviews have a positive and significant effect on purchasing decisions of decorative mirror products at Margo Glass Gallery Sukoharjo.Keywords     : Product Design, Social Media Promotion, Customer Reviews, Purchasing Decision
Analisis Peran Dashboard dalam Efektivitas Sistem Informasi Akuntansi dan Pengendalian Internal di Divisi Pembelian PT X Siti Nurul Rosyiida; Merlyana Dwinda Yanthi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/cvge3h75

Abstract

Penelitian ini bertujuan untuk menganalisis peran dasbor pembelian dalam meningkatkan efektivitas Sistem Informasi Akuntansi (SIA) serta memperkuat pengendalian internal di Divisi Pembelian PT X. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, yang melibatkan wawancara, observasi, dan dokumentasi. Analisis data dilakukan dengan menggunakan kerangka kerja Task Technology Fit (TTF) dan COSO. Hasil penelitian menunjukkan bahwa dashboard meningkatkan efektivitas Sistem Informasi Akuntansi (SIA) dengan meningkatkan kualitas data, memastikan ketepatan waktu informasi, dan mendukung pengambilan keputusan berdasarkan output dari sistem Accurate. Dashboard juga memperkuat pengendalian internal melalui transparansi kinerja, penilaian risiko, pemantauan KPI, dan komunikasi kinerja melalui Laporan Kinerja Bulanan (LKB). Masih terdapat tantangan terkait integrasi data lintas departemen, fitur peringatan otomatis, dan pemisahan tugas yang belum optimal.
Membedah Cost Leadership Monolitik BYD dan Kerentanan Keunggulan Kompetitif Nikel Indonesia John Baptista Amadeo Putra Tanaya; Ilham Sampurna; Muhamad Syafril Diya Ul Haq
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/ygn5hv56

Abstract

BYD kini mendominasi industri kendaraan listrik global bukan karena keberuntungan pasar, tetapi melalui strategi kepemimpinan biaya yang dibangun di atas integrasi vertikal yang ekstrem. Mulai dari penambangan litium, produksi sel baterai LFP, chip semikonduktor, hingga armada logistik maritimnya sendiri, BYD mengendalikan lebih dari 75% komponen produksinya secara internal. Struktur ini menetralkan tekanan dari pemasok eksternal, mengurangi biaya per unit, dan menghasilkan margin kotor di atas 20% pada tahun 2023. Di sisi lain, Indonesia memiliki 44% cadangan nikel global dan telah memberlakukan larangan ekspor bijih mentah sejak tahun 2020. Namun, analisis menggunakan Model Berlian Porter mengungkapkan kerentanan struktural yang serius. Kondisi faktor Indonesia kuat secara fisik, tetapi lemah dalam keahlian metalurgi dan penelitian baterai. Kondisi permintaan domestik tumbuh melalui insentif fiskal, namun manfaatnya diserap oleh jaringan manufaktur Tiongkok. Ekosistem industri pendukung ada secara fisik, tetapi kendali teknologi dan paten tetap berada di tangan asing, khususnya perusahaan Tiongkok yang mendominasi 75% kapasitas pemurnian nikel Indonesia. Paradoks “nikel kotor” dari operasi yang bergantung pada batu bara semakin melemahkan posisi Indonesia dalam rantai pasokan kendaraan listrik global. Kebijakan hilirisasi Indonesia berisiko hanya menggeser bentuk ekspor dari bahan baku ke barang setengah jadi tanpa membangun kemandirian teknologi yang sejati.  Kata kunci: Kepemimpinan biaya, integrasi vertikal, Model Berlian Porter, hilirisasi nikel, rantai pasokan kendaraan listrik

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