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Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Published by Universitas Putra Bangsa Kebumen
ISSN : 16935209     EISSN : 26232480     DOI : https://doi.org/10.32639/fokbis.v22i2
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi (FokBis) has been published since July 2008 by LP3M Universitas Putra Bangsa. FokBis is a scientific journal that focuses on the area of management, accounting and finance. Fokbis is biannually issued (January-June and July-December). This Journal is indexed in Google Scholar, SINTA, Indonesian One Search, and Dimension.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 110 Documents
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Determinant Muslim People to Adopt Islamic Bank in Indonesia Nursakina, Nursakina; Junaidi, Junaidi
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 2 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i2.214

Abstract

Islamic banks play an important role as a facilitator in all economic activities in the halal industry ecosystem. The existence of the Islamic banking industry in Indonesia has experienced a significant increase and development in the past three decades. This study aims to analyze the lack of public interest in saving at Islamic banks in Palopo City. The analysis is based on several factors, namely profit sharing, service quality, customer satisfaction, and loyalty. This study uses primary data collected by giving questionnaires to the people of Palopo City, with a sample of 300 respondents. The method used is a quantitative method using primary data and a numerical scale (numbers). Based on the analysis that has been done, the results show that the variables of profit sharing, service quality, customer satisfaction, and loyalty have a significant and positive effect on the low interest of the people of Palopo City in saving in Islamic banks.
Self-Esteem and Self-Efficacy's Impact on Employee Performance Marwah, Marwah; Muhammad Kasran
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 2 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i2.218

Abstract

Employee performance determines a company's success. Employee performance is influenced by two factors: self-esteem and self-efficacy. The purpose of this study was to see if self-esteem and self-efficacy, either separately or together, had any effect on employee performance. This study employs a quantitative research design. With a sample size of 150, the population in this study was employees of PT. Sumber Graha Sejahtera (SGS). The data analysis method uses multiple linear regressions. Data was collected through primary data sources, especially direct questionnaire distribution to respondents. Results and findings Self-esteem and self-efficacy were found to have a positive and significant impact on employee performance. The role of self-efficacy and self-esteem in improving employee performance: research implications Improve self-efficacy so that employees are confident in their ability to complete tasks. Employee confidence is increased by providing development efforts for individual employees, such as improving formal employee education, providing training, providing supervision in the execution of employee duties, and (ii) increasing self-esteem so that employee confidence increases. Efforts that can be made by delegating full responsibility and authority to employees based on their position, as well as providing opportunities for employees to gain self-development for their work, such as by promoting employees to different levels of positions, assigning assignments based on their competencies, and so on.
The Effect of Government Expenditure on Economic Growth in South Sulawesi Salmawati, Salmawati; Junaidi, Junaidi
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.234

Abstract

The purpose of this study was to determine the effect of balancing funds on the economic growth of regencies/cities in South Sulawesi Province as measured by the GRDP value. This study specifically analyzes general allocation funds, special allocation funds, and profit-sharing funds, which are considered to have an impact on regional economic growth. The data analysis method used is the Vector Eros Correction Model (VECM) panel, which involves carrying out a stationary test or unit root test, a correlation test, and a Granger causality test. This analysis was carried out with reference to the South Sulawesi Province APBD data for 2019–2021. The results of this study indicate that general allocation funds and special allocation funds do not have a significant effect on economic growth, while profit-sharing funds have a significant effect on the economic growth of districts/cities in South Sulawesi Province.
Latar Gelap Kampanye Politik 2023: Krisis Ekonomi, Pangan, atau Energi? Kaukab, M. Elfan
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 2 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i2.246

Abstract

Studi ini memeriksa tipe krisis apa yang paling mungkin muncul di Indonesia pada tahun 2023 antara krisis ekonomi, pangan, dan energi, serta bagaimana kampanye politik menjelang Pemilu 2024 akan berinteraksi dengan krisis-krisis ini. Analisis mengungkapkan bahwa krisis ekonomi adalah krisis yang paling mungkin terjadi di Indonesia pada tahun 2023. Para kandidat akan mengkapitalisasi berbagai krisis dalam kampanye mereka, khususnya krisis pangan. Meningkatkan resiliensi UMKM akan dibutuhkan untuk mengatasi krisis. Dukungan orientasi, pengetahuan, dan pengalaman kewirausahaan sangat penting untuk mempersiapkan UMKM dalam menavigasi krisis.
Leader Member Exchange Mediates the Relationship between Political Skills and Narcissistic Leadership with Organizational Citizen Behavior Utomo, Kabul Wahyu; Siahaan, Anggia Boantua
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.261

Abstract

This test aims to look at the Relationship between Political Skills and Narcissistic Leadership with Organizational Citizen Behavior mediated by Leader-Member Exchange. This study uses Organizational Citizen Behavior as a dependent variable and Political Skills and Narcissistic Leadership as independent variables.This study used quantitative research methods with sampling techniques in the form of purposive sampling which were distributed to office workers in the Central Jakarta area with an age range in the Millennial generation, namely 20 years to 40 years. The number of populations in this study is unknown, so the sampling used the Lemeshow technique with a total sample of 100 respondents. The results of the linear regression in this study show that the proposed hypothesis exists that is appropriate and not with the research carried out. Where the results showed that there was a significant relationship between political skills and OCB but narcissistic leadership with OCB did not have a significant relationship. The results also showed that leader-member exchanges can mediate the relationship between variables of political skills and narcissistic leadership with employee organizational citizen behavior.
The Role of the Cloud in moderating Management Support for the Quality of Hospitality Accounting Information Systems Syah, Dedy Husrizal; Kholis, Azizul; Nugrahadi, Eko Wahyu; Hidayat, Taufik; Sagala, Gaffar Hafiz
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.299

Abstract

The hotel and tourism industry is essential to Indonesia's economy (GDP), especially in North Sumatra, which has the fastest tourist area. The Accounting Information System (SIA) in the hotel industry is beneficial in achieving company goals. Cloud-based SIA integration allows hotels to deliver real-time data so management can access information. This study aims to examine the effect of management support on the quality of SIAs moderated by cloud computing. This study uses quantitative methods by distributing questionnaires. The population in this study is the hotel industry in North Sumatra Province. The sampling technique uses purposive sampling with the criteria of all employees in charge of accounting and financial information systems. The collected data was analyzed using Structural Equational Modelling Partial Least Square (SEM-PLS). The findings obtained from this study showed that management support has a significant positive effect on the quality of accounting information systems, then cloud computing also has a significant positive effect on the quality of accounting information systems, and cloud computing moderates significantly positive relationships between management support and the quality of accounting information systems. The results of this study can be used as recommendations for improving efficiency and accuracy and improving the quality of taking proper business management when an organization implements cloud technology
Analisis Determinan Kerentanan Miskin Rumah Tangga di Provinsi Nusa Tenggara Timur Tahun 2016 Priastiwi, Dian
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.352

Abstract

Tujuan penelitian ini adalah menganalisis determinan kerentanan miskin rumah tangga di Provinsi Nusa Tenggara Timur. Kerentanan terhadap kemiskinan dapat didekati dengan menganggap kerentanan sebagai kemiskinan yang diharapkan. Model pendekatan demikian akan didapatkan angka kerentanan miskin rumah tangga. Angka yang diperoleh untuk mengetahui faktor yang mempengaruhi kerentanan miskin rumah tangga, salah satunya mencakup curah hujan. Hasil menunjukkan bahwa Provinsi Nusa Tenggara Timur memiliki angka kerentanan miskin yang rendah secara rata-rata provinsi (angka kerentanan miskin VEP < 0,5). Kota Kupang memiliki angka kerentanan miskin terendah sedangkan angka kerentanan miskin tertinggi berada di Kabupaten Sumba Barat Daya. Variabel curah hujan berpengaruh positif terhadap kerentanan miskin rumah tangga. Rata-rata penciri rumah tangga yang memiliki angka kerentanan miskin tinggi di NTT diantaranya bertempat di Desa, kepala rumah tangga berjenis kelamin perempuan, kepala rumah tangga muda, tingkat pendidikan kepala rumah tangga rendah, serta lapangan kerja utama kepala rumah tangga adalah sektor pertanian dan industri.
Analisis Keputusan Investasi Generasi Z Dewi, Putu Purnama; Apriyati, Maria Yunita
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.365

Abstract

Rendahnya literasi keuangan mengakibatkan perilaku masyarakat yang rentan akan krisis keuangan dan berpotensi mengalami kerugian akibat kejahatan di sektor keuangan. Otoritas Jasa Keuangan mengatakan  bahwa tingkat pemahaman masyarakat dalam jasa keuangan pasar modal masih cukup rendah. Kustodian Sentral Efek Indonesia (2022) menyatakan bahwa saat ini terjadi penambahan jumlah investor baru di pasar modal yang didominasi oleh kaum muda dengan usia dibawah 30 tahun yang tercatat mencapai 59,91% dari total investor. Jumlah investor di Bali pada tahun 2021 di dominasi oleh generasi z dengan rentan usia 18-25 tahun sebesar 39% (nusabali.com). Tujuan penelitian ini yaitu untuk mengidentifikasi pengaruh literasi keuangan, inklusi keuangan dan pengelolaan keuangan generasi z di kota Denpasar terhadap keputusan investasi. Penelitian ini menggunakan metode kuantitatif serta analisis data menggunakan program SPSS (Statistical Package for Social Science) dengan populasi yaitu generasi z usia produktif (17-28 tahun) di kota Denpasar. Teknik pengambilan sampel yang dipakai adalah purposive sampling dengan menggunakan rumus lemeshow untuk populasi yang tidak diketahui, sehingga jumlah sampel yang diperoleh sebanyak 100 orang. Hasil dari penelitian menunjukan bahwa variabel literasi keuangan, inklusi keuangan, dan pengelolaan keuangan berpengaruh secara positif dan signifikan terhadap keputusan investasi generasi z di kota denpasar.
Pengaruh Kualitas Pelayanan dan Persepsi Harga Terhadap Minat Kunjungan Kembali Pasien melalui Kepuasan di Puskesmas Umum Ngimbang Khasanah, Ummi Uswatun; Mahendri, Wisnu
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.384

Abstract

Tujuan dilakukannya penelitian ini Untuk mengetahui apakah ada pengaruh kualitas layanan dan persepsi harga terhadap kunjungan kembali pasien melalui kepuasan di Puskesmas Umum Ngimbang. Lokasi penelitian ini di Jl. Pendidikan No. 2, Tapas, Sendangrejo, Kecamatan Ngimbang, Kabupaten Lamongan, Jawa Timur 62273. Variabel yang ada dalam penelitian ini diantaranya kualitas layanan, persepsi harga, kepuasan, minat kunjungan kembali. Kualitas layanan dan persepsi Harga sebagai variabel eksogen, kepuasan sebagai variabel intervening, minat kunjungan kembali sebagai variabel endogen. Data yang digunakan adalah dari pernyataan responden pada kuesioner. Analisis statistik yang digunakan adalah Structural Equation Modeling (SEM) dan alat uji menggunakan SmartPLS 0.3. Hasil penelitian membuktikan kualitas pelayanan secara positif berpengaruh terhadap kepuasan, kualitas layanan secara tidak berpengaruh positif terhadap minat kunjungan kembali, persepsi harga secara positif berpengaruh terhadap kepuasan, persepsi harga secara positif berpengaruh terhadap minat kunjungan kembali, kepuasan secara positif berpengaruh terhadap minat kunjungan kembali, kualitas layanan secara positif berpengaruh terhadap minat kunjungan kembali melalui kepuasan, kualitas layanan secara positif berpengaruh terhadap minat kunjungan kembali melalui kepuasan.
UU Harmonisasi Peraturan Perpajakan di Indonesia: Sikap dan Perilaku Konsultan dan Wajib Pajak Badan Asing Ko, Nuryati; Soepriyanto, Gatot
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.394

Abstract

Tax ratio in Indonesia is categorized as low despite the increasing number of corporate taxpayers. This study explores the causes of the low tax ratio of foreign corporate taxpayers by examining the levels of awareness, compliance, attitudes, and behaviors of foreign corporate taxpayers, as well as the role of tax consultants. This research employs a qualitative method involving directors of foreign companies, tax officials, and tax consultants as respondents. The results of this study reveal that the compliance of foreign corporate taxpayers is low, while their awareness is categorized as high. The researchers find that many foreign corporate taxpayers consciously and knowingly engage in tax non-compliance. Foreign corporate taxpayers exhibit a mediocre attitude and behavior towards tax regulations in Indonesia. In this context, the role of tax consultants is highly needed to educate and assist foreign corporate taxpayers. Finally, based on the limitations encountered in this research, future studies could involve sources from the field of finance and taxation of foreign companies and expand the research area to include companies from various industries.

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