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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 Promosi dan Harga terhadap Loyalitas Konsumen dengan Kepuasan Konsumen sebagai Variabel Intervening (Studi Pada Konsumen Sepeda Motor Honda di Temanggung) Surahman, Surahman; Indriyatni, Lies; Wahyuningsih, Susanti
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.v1i2.508

Abstract

The purpose of this study was to determine the effect of promotion and price on consumer satisfaction as an intervening variable, and the effect of promotion, price, and customer satisfaction on consumer loyalty. The research method used in this research is path analysis. The research population is Honda motorcycle consumers. The sample of this study was 120 people with a non-probability sampling technique with a purposive sampling approach, namely the researcher chose a purposive sample subjectively. The method of collecting data is by using a questionnaire distributed through the gppgle form. The type of data used is primary data. The results of this study indicate that promotion has an effect on consumer satisfaction and price has an effect on consumer satisfaction. Promotions and prices affect consumer loyalty, consumer satisfaction affects consumer loyalty. Promotion and price affect consumer loyalty with consumer satisfaction as an intervening variable.Keywords: Promotion, price, consumer satisfaction, and consumer loyalty
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN (STUDI KASUS DI KPP PRATAMA PATI TAHUN 2016-2019) Sulistyorini, Eka; 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.v1i1.451

Abstract

This study aims to analyze the effect of corporate income tax receipts. The independent variables include taxpayer compliance, tax audit, and tax collection. This study uses primary data derived from questionnaires. The population in this study were companies registered with KPP Pratama Pati for the period 2016–2019 that had NPWP. The sampling technique used is purposive sampling and the number of samples is 100 data. The data analysis method used multiple linear regression. The results of this study indicate that taxpayer compliance has a positive effect on corporate income tax receipts, tax audits have a positive effect on corporate income tax revenues, and tax collection has a positive effect on corporate income tax revenues. Taxpayer compliance, tax audit, and tax collection simultaneously have a positive effect on corporate income tax receipts.Keywords: Taxpayer Compliance, Tax Audit, Tax Collection, Corporate Income Tax Receipt.
Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage dan Kepemilikan Saham Publik Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019) Riska, Riska; Luhgiatno, Luhgiatno; 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.v1i1.442

Abstract

This study aims to analyze the effect of profitability, firm size, leverage and public share ownership on the disclosure of social responsibility. The sample in this study amounted to 165 Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2017-2019 which were selected using purposive sampling. Methods of data collection is done through the method of documentation. This study uses multiple regression analysis. The results of this study indicate that profitability, leverage and public share ownership have no effect on CSR disclosure, while company size has a negative effect on CSR disclosure.Keywords: Profitability, Leverage, Company Size, Public Share Ownership, and CSR
Analisis Pengaruh Debt To Equity Ratio, Current Ratio, Dan Total Aset Turnover Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2015-2020) Kusumawati, Erlin; Widaryanti, Widaryanti
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.v1i2.513

Abstract

Property and real estate is one of the investment alternatives that investors are interested in. The property and real estate industry is an industry with good prospects considering the rapid increase in products and incomes of the people, thus encouraging an increase in demand and supply of housing. The property and real estate sector is the most strategic land for investment that will provide high profits. The purpose of this study was to analyze the effect of debt to equity ratio, current ratio, and total asset turnover on financial performance partially and simultaneously. This study uses a population of property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) during 2015-2020. The sampling technique was purposive sampling method. The data analysis method used is multiple regression. The results of this study are: The debt to equity ratio has a significant negative effect on financial performance with a significance value of 0.001 <0.05. The current ratio has a significant positive effect on financial performance with a significance value of 0.004 <0.05. The total asset turnover ratio has a significant positive effect on profit growth, with a significance value of 0.000 <0.05.Keywords : Debt to Equity Ratio, Current Ratio, Total Asset Turnover and Financial Performance
Strategi Pendekatan Orientasi Kewirausahaan, Orientasi Pasar dan Pembelajaran Organisasi dalam Meningkatkan Kinerja UMKM Makanan Halal Khas Cirebon Yuliana, Rahmi; 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.v1i2.501

Abstract

The purpose of this study was to examine the effect of entrepreneurial orientation, market orientation and organizational learning on the quality of strategic assets, and also the effect of the quality of strategic assets on the performance of the Cirebon halal food SMEs. This research was conducted on the Cirebon Typical Halal Food UMKM, the respondents used were 200 respondents. The data was processed using Structural Equation Modeling (SEM) with the help of the Analysis of Moment Structure (AMOS) program version 23.0. Based on the results of the analysis, it can be concluded that the effect of entrepreneurial orientation on strategic asset quality shows a CR value of -0.338 and with a probability of 0.735, testing the effect of entrepreneurial orientation on business performance shows a CR value of 2.499 and with a probability of 0.012, market orientation towards strategic asset quality shows a CR value. of 2.344 and with a probability of 0.035, market orientation to business performance shows a CR value of 2.362 and with a probability of 0.031, testing organizational learning on strategic asset quality shows a CR value of 4.881 and with a probability of 0.001., testing the effect of organizational learning on business performance shows a CR value of 1.351 and with a probability of 0.177, the effect of strategic asset quality on business performance shows a CR value of 2.067 and a probability of 0.039. Kata Kunci : Orientasi Kewirausahaan, Orientasi Pasar, Pembelajaran Organisasional, Kualitas Aset stratejik, Kinerja Bisnis
PENGARUH FASILITAS, KUALITAS PELAYANAN, DAN PROMOSI TERHADAP KEPUASAN KONSUMEN (Studi Kasus Pada Coffee Shop di Kota Semarang) Ningtias, Devi Rosita; Indriyatni, Lies; Widodo, Untung
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.v1i1.447

Abstract

This study aims to examine and analyze the effect of facilities, service quality, and promotion on customer satisfaction at the Coffee Shop in Semarang City. The population in this study are consumers who have visited and made purchases at a coffee shop in the city of Semarang. The sample in this study was taken using purposive sampling technique with the criteria of consumers who have visited and bought at least 2 times a purchase. Samples were taken using the opinion of Ferdinand. The sample size is determined 25 times the independent variable, so that 3 x 25 = 75 respondents. Therefore, this study determined 75 respondents. Data were analyzed using validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and determination coefficient test (R2). The results showed that facilities had no effect on customer satisfaction, service quality had a positive and significant effect on customer satisfaction, promotion had no effect on customer satisfaction.Keywords: Facilities, Service Quality, Promotion and Customer Satisfaction
ANALISIS PENGARUH PROFITABILITAS, STRUKTUR ASET DAN KEBIJAKAN DEVIDEN TERHADAP STRUKTUR MODAL (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Priantoko, Agung; Widaryanti, Widaryanti
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.v1i2.509

Abstract

This study aims to analyze the analysis of the effect of profitability, asset structure and dividend policy on capital structure (Case Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2020 Period) The population used in this study are companies that are included in the category of Manufacturing companies listed on the IDX in 2016-2020 are 148 companies. The sample in this thesis research amounted to 23 companies in the 5year period of research, so that the research data amounted to 115 data. The method of data collection is through documentation studies, the analysis method uses multiple regression analysis with the Ordinary Least Square (OLS) simple least squares method. The results of hypothesis testing in this study indicate that Profitability and Asset Structure have a positive effect on Capital Structure, while dividend policy has no effect on Capital Structure.Keywords: Profitability, Asset Structure, Dividend Policy and Capital Structure
ANALISIS PENGARUH ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 2017-2019) Angelica, Felicia; ., Mohklas; 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.v1i1.452

Abstract

This study aims to analyze the effect of stock returns. The independent variables include Economic Value Added (EVA) and Market Value Added (MVA). This study uses secondary data derived from the annual financial statements. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sampling technique used was purposive sampling and the number of samples was 57 data. The data analysis method used multiple linear regression. The results of this study indicate that the Economic Value Added (EVA) has an effect and is significant on stock returns. Market Value Added (MVA) has no significant effect on stock returns.Keywords: Economic Value Added (EVA), Market Value Added (MVA), stock returns.
ANALISIS PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, RED FLAGS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Eriyanti, Eriyanti; 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.v1i1.443

Abstract

This study aims to analyze the effect of audit experience, professional skepticism, red flags and time budget pressure on the ability to detect fraud in KAP Semarang City. The population in this study were auditors at KAP in Semarang City. Data collection was carried out using convenience sampling method and the number of respondents was 64 respondents. The type of data used is primary data. This study uses a questionnaire in data collection. The test technique used is validity test, reliability test, classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis and hypothesis testing with the help of SPSS version 21. The results of this study indicate that audit experience, professional skepticism, red flags have a positive and significant effect on the ability to detect fraud. Meanwhile, time budget pressure does not have a positive effect on the ability to detect fraud.Keywords: Audit Experience, Professional Skepticism, Red Flags, Time Budget Pressure and Fraud Detection Ability.
Analisis Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak dan Pengetahuan Manajer Terhadap Efektivitas Sistem Informasi Akuntansi di Fakultas Ekonomika dan Bisnis Universitas Diponegoro Santoso, Budi; 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.v1i2.514

Abstract

The purpose of this study was to determine the effect of the use of information technology, top management support and manager's knowledge on the effectiveness of accounting information systems. This research was conducted at the Faculty of Economics and Business, Diponegoro University. The population in this study were employees of the Faculty of Economics and Business, Diponegoro University, totaling 158 people. The sample used in this study using purposive judgment sampling method. This sample uses certain considerations that are tailored to the research objectives or research problems developed, namely 88 employees who use the accounting information system. This study uses multiple regression analysis techniques. The results of testing the hypothesis of the effect of the variable use of work information technology on the effectiveness of the accounting information system are proven. it can be interpreted that the better the use of work information technology, the higher the effectiveness of the accounting information system. Hypothesis testing of the influence of work top management support variables on the effectiveness of accounting information systems is proven, so it can be interpreted that the higher the work top management support, the more effective the accounting information system is. Hypothesis testing of the influence of the manager's knowledge variable on the effectiveness of the accounting information system is proven, so it can be interpreted that the better the knowledge the manager is given, the more effective the accounting information system is.Keywords: Utilization of information technology, top manager support, manager's knowledge, effectiveness of accounting information systems

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