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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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Faktor-Faktor yang Mempengaruhi Return Saham pada Perusahaan yang Tercatat pada Indeks LQ-45 Nazilah, Hikmatun; Damayanti, Damayanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.651

Abstract

This study aims to analyze the effect of Debt to Equity Ratio, Return on Equity and Earning per Share on Stock Returns in companies listed on the LQ-45 Index on the Indonesia Stock Exchange. The population used in this study were LQ-45 companies listed on the IDX during the 2017-2021 period, with a sample of 10 companies and a total of 50 observations. Analysis data using multiple linear regression analysis. The results of the study, it shows that the Debt to Equity Ratio has a significant positive effect on Stock Returns, Return on Equity has an insignificant positive effect on stock returns, and Earning per Share has a not significant positive effect on stock returns. The results of the determination test show an adjusted R² value of 0.71, which means that the Debt to Equity Ratio, Return on Equity and Earning per Share variables are able to explain the Stock Return variable of 7.1% while the remaining 92.9% is explained by other factors that are not included in the regression model. Keywords: Stock Return, Debt to equity ratio, Return on Equity and Earning per Share.
ANALISA PENGARUH IPM, PMTB, BELANJA TIDAK LANGSUNG DAN BELANJA LANGSUNG TERHADAP PDRB KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2019 Agusta, Fauzy Adrian; Arianti, Fitrie
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.727

Abstract

This study aims to analyse the effect of HDI, GFCF, indirect expenditures and direct expenditures on GRDP in 35 regency and municipality in Central Java Province from 2015 to 2019. The dependent variable in this study is GRDP in 35 regencies and cities in Central Java Province. Four independent variables are the Human Development Index (IPM), Gross Fixed Capital Formation (GFCF), indirect spending, and direct spending. The method used in this study is panel data regression. Based on the study results, all independent variables, namely HDI, GFCF, indirect spending, and direct spending, positively and significantly impact GRDP in 35 regencies and cities in Central Java Province. Therefore, if a region improves the quality of its human capital, investment, and regional spending, it can be associated with an increase in GRDP.Keywords: HDI; GFCF; Indirect Expenditures, and Direct Expenditures; on GRDP
Analisis Bibliometrik Penerapan Digital Marketing Dalam Pengembangan Bisnis UMKM Anggreani, Irvana Ayu
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.716

Abstract

The impact of rapid technological development makes digital marketing a way to support MSME business development. With a digital marketing strategi and choosing the right media, it will make it easier for MSMEs to reach the target market. This is inseparable from the role of digital marketing to introduce and market products from producers to consumers. In the modern era, social media users are increasing and reaching all levels of society. So that the use of digital internet technology and social media becomes more effective and efficient in developing MSME businesses. The method used in this study uses quantitative descriptive with a bibliometric approach and the help of VOSviewer software. The data source is taken from Google Scholar. Data collection techniques carried out in the form of secondary data. The number of metadata collected was 997 articles. The result of this study indicate that a number of writers are already interested in the theme of Implementing Digital Marketing in MSME Businenss Development in creasing from 2020 to 2021, to be precise at the time of the Covid-19 pandemic and can find out keywords that often appear and are related to each other as references for further research. Keywords: Business development; Digital marketing; MSME.
Analisis Bibliometrik Penghindaran Pajak Nugraheni, Grace'tia Erich
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.730

Abstract

This study presents a bibliometric analysis research on 'Tax Avoidance'. Tax avoidance is an effort to avoid taxes legally which does not violate tax regulations to minimize the tax burden by exploiting weaknesses in tax provisions. Tax evasion does not violate the provisions because it takes advantage of loopholes in the taxation requirements of a country. This study analyzes articles published from the Google Scholar database using publish or perish (PoP) software in the 2019-2023 period and are classified based on the topic, namely Tax Avoidance. This study uses secondary data. The sample used was 71 articles on tax avoidance. Data collection using the bibliometric analysis method has three specific applications of bibliometric analysis, including Mendeley, Publish or Perish (PoP) and Vosviewer. Generating network maps with VOSviewer using tax avoidance files in RIS format. To visualize the map using bibliographical data which is then displayed in network visualization map visualization, overlay visualization, density visualization. The existence of a bibliometric service using the VOSviewer application can provide various benefits, namely it can provide a reference for academics such as students, lecturers or accountants educators who will conduct research using bibliometric analysis.Keywords: Publish or perish, tax avoidance, vosviewer
KINERJA KARYAWAN DIPENGARUHI OLEH PROGRAM PELATIHAN KARYAWAN DAN KOMPENSASI MELALUI KEPUASAN KERJA Rohman, Rohman; Prasetyo, Indra; Hartati, Sri
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.743

Abstract

The purpose of this research is to describe the program, job satisfaction, and employee performance at the Hidayatul Tholibin Baureno Bojonegoro Foundation. To analyze the influence of training programs, understanding of employee job satisfaction. To analyze the effect of training programs, understanding and job satisfaction on employee performance. To analyze the effect of training programs and damage to employee performance. This type of research is explanatory with a quantitative approach. The population of all employees of the Hidayatul Tholibin Baureno Bojonegoro Foundation is 32 people. The sample is 32 people with total sampling technique. Data analysis technique uses Partial Least Square (PLS). The results of the study state that training and compensation programs have a significant effect on job satisfaction. Training has no effect on employee performance. Compensation and job satisfaction have a significant effect on employee performance. Training and compensation programs have a significant effect on employee performance through satisfaction.Keywords: Training Program, Job Satisfaction Compensation, and Performance 
Bibliometric Analysis of Corporate Social Responsibility Against Financial Performance (In Manufacturing Companies on the IDX in 2019-2022) Aini, Nurul Aini
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.731

Abstract

This study aims to map research topics in the field of "Corporate Social Responsibility". Identify several research variations in terms of keywords, definitions, methodological theories, years of publication and research results. As well as providing suggestions for further researchers. This study uses secondary data. The sample used was 40 articles on "Corporate Social Responsibility". Data collection in this study was by direct observation of articles using the bibliometric analysis method using three specific applications of bibliometric analysis, including Mendeley, Publish of Perish, Vosviewer and graphics using Microsoft official excel. This research resulted in mapping the topic of "Corporate social responsibility" through VOSviewer which shows the 5 Cluster mapping. The implications of this mapping result can be used for practitioners who are expected to provide a reference for academics such as students, lecturers or accountants educators who will conduct research using biometric analysis.Keywords: Corporate Social Responsibility, Publish Of Perish, Vosviewer.
PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK : ANALISIS BIBLIOMETRIK Agustina, Hanugalih Elda
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.693

Abstract

This research aims to map research topics and develop further research directions related to the influence of taxpayer awareness on tax payment compliance. This research also allows the author to obtain potential new keywords to be used as future research topics. This research is a literature study with a bibliometric analysis method to analyze 376 articles related to taxpayer awareness of tax payment compliance. Bibliometric analysis was conducted using the VOSviewer analysis tool. Articles were obtained from the Google Scholar database accessed through Publish or Perish in the 2019-2023 range. The results obtained by this study are that topics related to taxpayer awareness of tax payment compliance are interesting topics to research. There are several specific words that have the potential to be further researched related to the topic of taxpayer awareness of tax payment compliance, namely, services, sanctions, satisfaction, and motor vehicle tax. This research is expected to contribute ideas and thoughts for further research to be more directed.Keywords: Compliance; Tax Payment; Taxation
KONSISTENSI EFISIENSIi BANK PEMBIAYAAN RAKYAT SYARIAH BPRS) DI JAWA TIMUR PADA TAHUN 2016-2021 MENGGUNAKAN DATAi ENVELOPMENT ANALYSIS (DEA) Andriani Samsuri
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01 (2023): April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.672

Abstract

This study aimed to determine the consistency efficiency level employed of Islamic People's Financing Banks in East Java during 2016-2021. The research of descriptive research type with a quantitative approach. The samples of in this study were all Islamic People's Financing Banks registered with the OJK and reporting financial publications on the OJK official website during 2016-2021. Which were 21 BPRS. Data were collected from the OJK official website. This study uses the Data Envelopment Analysis (DEA) method with the assumption of Variable Return to Scale (VRS) model using Banxia Frontier Analysis software. The results of this study indicated that simultaneously BPRS in East Java during 2016-2021 were categorized as inefficient. This was because the BPRS was considered still unable to contribute input and output variables optimally consistency.
Bibliometrik Sistem Informasi Akuntasi pada UMKM (Analisis Co-Occurance Basis Data Google Schoolar) Nurfadila, Septiyana
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.680

Abstract

One of the most important knowledge resources, especially for MSMEs, is the ability to manage finances. This study aims to be able to produce a bibliometric analysis of accounting system publication trends in MSMEs. Bibliometric analysis studies on accounting systems in MSMEs are still very limited by researchers. The method used to map the accounting system is using Systematic Mapping Study (SMS) mapping with Bibliometric Analysis. Data sources sourced from the Google Scholar database based on searches for the keyword "accounting information systems for MSMEs" published from 2018 to 2022 found as many as 180 documents. From the mapping results, 9 clusters show the relationship between one topic and another, with the dominant colors being blue, purple, red, green and yellow. The keyword with the most frequency is 'MSMEs' (78 events) in the purple cluster, followed by the word 'accounting information system' (76 events) in the yellow cluster. Research bibliometric analysis. The Accounting Information System for MSMEs shows that the topic is still minimally studied, this is evidenced by the results of the VOSviewer visualization which only displays 46 keywords grouped into 9 clusters that show the relationship between one topic and another. Keywords: Bibliometric, Accounting Information System; MSMEs; Co-occurance;
PENERAPAN MANAJEMEN SUMBER DAYA MANUSIA DALAM PENINGKATAN KINERJA ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA GRESIK Gresika, Yaniar; Utari, Woro; Subijanto, Subijanto
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.663

Abstract

This study aims to knowing the performance of the Account Representative in KPP Pratama Gresik, to find out the implementation of human resource management in KPP Pratama Gresik. The research method used is qualitative with a case study approach. Data collection techniques by observation, interviews, and documentation. The data analysis technique used in this study is interactive analysis according to Miles and Hubberman, namely data reduction, data presentation and drawing conclusions or verification. The results of the study show that Account Representative performance is quite good by looking at the activities carried out when interacting directly with taxpayers or when working behind the scenes, The application of human resource management by the Head of the Office at KPP Pratama Gresik is carried out well, especially in terms of; HR placement, HR training and development, performance appraisal using qualitative and quantitative assessments. Meanwhile, compensation or allowances have been regulated separately in Presidential Regulation of the Republic of Indonesia Number 37 of 2015 concerning Employee Performance Allowances in the Directorate General of Taxes, but it is necessary to consider compensation which is the desire of the Account Representative not only in material form, but also through appreciation.Keywords: Account Representative, Management, Human Resources

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