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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 125 Documents
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Analysis Dual Factor to Entrepreneurial Desirability Sri Irdayati; Ahdia Amini
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/r752fs02

Abstract

The primary objective of this study was to investigate the factors influencing the emergence of entrepreneurial desirability at master’s degree student. The study was conducted to verify the effect of interaction between entrepreneurial cognition (the perceived entrepreneurial self-efficacy, the perceived entrepreneurial feasibility, entrepreneurial desirability). A survey was conducted on a convenience sample of 100 master’s degree students at 2 universities namely sample A campus and sample B campus in Jakarta, Indonesia. The maximum-likelihood test was used as a structural equation modeling method to test the model. The results show, to some extent, validate the interaction between the entrepreneurial cognitive patterns. The limitations on this study, that is only provides an overview of the conditions of participants in 2 campus samples who may have different vision and mission of organizing entrepreneurship programs. Subsequent research can investigate more comprehensive patterns of interaction on the factors that influence entrepreneurial desirability by considering other variables besides variables that have carefully studied by researcher.
Financial Literacy's Influence on The Effectiveness of QRIS Use among MSME Owners in Indonesia: The Mediating Role of Financial Behavior Evelin Sutrisno; Roma Nainggolan
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/wtmx4p95

Abstract

Financial literacy is a key factor in managing the finances of MSMEs. The rapid growth in the adoption of QRIS in Indonesia reflects its extensive use and its influence on the financial behavior of MSME owners. This research seeks to explore the impact of financial literacy on the effectiveness of QRIS use, with financial behavior acting as a mediating variable among MSME owners in Indonesia. The study population encompasses all Micro, Small, and Medium Enterprise (MSME) owners across Indonesia who utilize QRIS as a payment method. The sample size was determined using the Structural Equation Model (SEM) technique, and purposive sampling was employed, targeting MSME owners who have integrated QRIS into their operations, whether for the sale of goods or services. The results demonstrate that financial literacy has a significant effect on the successful use of QRIS, with financial behavior playing a mediating role.
Intellectual Capital, Islamic Philanthropy, and Sustainability Development Goals: An Interpretive Management Accounting Research Sigit Hermawan; Sarwenda Biduri; Sintha Wahyu Arista; Prasetyo Utomo
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/1f817887

Abstract

This study aims to examine the role of Intellectual Capital (IC) in improving the performance of Islamic philanthropic institutions (amil zakat) in Indonesia in order to achieve the Sustainable Development Goals (SDGs). The research method chosen is qualitative with the Interpretive Management Accounting Research (IMAR) approach conducted with 26 key informants, including institutional leaders, managers, and experts. Data credibility is carried out through triangulation and transferability tests. The results of the study state that Human Capital plays a role in driving the performance of Islamic philanthropic institutions in the first 15 years, after which Structural Capital dominates the performance of the organization. The IC role model shows how this Islamic philanthropic institution empowers mustahiq to become muzakki and contribute to the SDGs, especially poverty alleviation and economic growth. Guided by The Human Capital Theory and The Institutional Theory, this study provides a framework for utilizing IC as a strategic asset for organizations. This study uniquely connects IC with Islamic philanthropy, introducing a new model to improve performance and drive sustainable development.
Influence of Profitability and Capital Structure on the Firm Value of Property Companies Mursidah Nurfadillah
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 2 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/xp55w916

Abstract

This study examines the influence of profitability and capital structure on the value of property companies listed on the Indonesia Stock Exchange. The study includes a quantitative method using panel data and purposive sampling in data collection so that 51 property companies was obtained with a total of 255 sample data in the last five years, from 2018 to 2022. The results of the study found that profitability significantly affects the value of property companies. At the same time, capital structure does not have a significant effect on the relationship to the firm value of property companies. Profitability and capital structure simultaneously have a significant effect on the value of property companies. This shows that companies with debt levels from existing capital structures are able to use them effectively to increase profit growth, thus having an impact on increasing the company's value.
Bilateral Foreign Direct Investment Flows in Similar Islamic Countries: Alternative Explanation for Gross Domestic Product Per Capita Difference Effect M. Elfan Kaukab; Ali Akbar Anggara; Wan Noor Hazlina Wan Jusoh
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sskwp772

Abstract

This study examines whether developed Islamic countries invest in developing Islamic countries through Foreign Direct Investment (FDI), motivated by common religion and economic diplomacy. Using bilateral data from 2001–2012, it finds that FDI flows are positively influenced by GDP per capita differences and the geographic disadvantage of landlocked countries. However, diplomatic presence and regional trade agreements do not show a significant effect. The findings suggest that common religion, rather than diplomacy, psychologically influences FDI decisions.
Effectiveness of Promotional Advertisements by Jatim Park 3 on Instagram Social Media Andita Rista Amelia Wardani; Yuswanti Ariani Wirahayu
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/2h8gzd61

Abstract

The existence of various emerging tours with interesting concepts and competing to attract tourists has further increased competition in the industry. One form of competition is through the intensive promotion of tourist objects. Jatim Park 3 was chosen in this research because as an artificial tourist attraction, this tourist attraction is generally considered quite vigorous and active in promotion on social media, especially Instagram. The research method used in this research is a quantitative descriptive analysis method. The collection techniques used include distributing questionnaires, observation, and literature study with data processing using the EPIC model method. The EPIC rate results obtained from all dimensions were 4.15. This value falls into the effective scale range. It can be seen that the level of effectiveness of Jatim Park 3's promotion via social media and Instagram is effective. The lowest score on the EPIC dimension is the empathy dimension of 3.96. Furthermore, visitor characteristics regarding regional origin are dominated by East Java as much as 64%. In terms of age characteristics, the age range that dominates coming to Jatim Park 3 is the productive age group, namely 20-24 years with a percentage of 45%.
The Role of Knowledge Sharing in Enhancing Employee Work Motivation Dio Alfarago
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 2 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/kav9cf96

Abstract

Employee motivation is widely recognized as a fundamental component of organizational success, with knowledge-sharing activities serving as a significant contributory factor. This study examines the impact of knowledge-sharing activities on employee motivation by applying Vroom’s motivation theory. Using a quantitative approach with a survey research design, data were collected from 67 employees of PT. Midi Utama Indonesia Tbk, Medan Branch, selected from a total population of 200 using the Taro Yamane formula. The data were analyzed through linear regression to determine the relationship between knowledge-sharing and motivation. The findings reveal that knowledge-sharing activities significantly enhance employee motivation, highlighting their importance in fostering a productive and engaged workforce
The Role of Digital Transformation in Optimizing Market Reach and Data Management for SMEs Ratih Pratiwi; Sapta Yulinar Maulidya
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/dwnnxk92

Abstract

Rapid technological developments force Micro, Small, and Medium Enterprises (MSMEs) to adapt through digitalization, both in business operations and data management. This study aims to analyze the challenges and opportunities in the MSME digitalization process and evaluate their readiness to implement personal data protection regulations under Law No. 27 of 2022. The study employs a qualitative approach with literature review methods from various academic and practical sources related to MSME digitalization and data protection. The findings reveal that although digitalization offers numerous benefits, most MSMEs in Indonesia face significant challenges, such as limited digital skills and high technology implementation costs. Moreover, MSMEs’ awareness and understanding of personal data protection regulations are still low, posing potential legal risks in the future. Strategic measures are needed, including digital skill enhancement, financial support, and education on data management, to support MSMEs in achieving successful digital transformation and improving their competitiveness.
The Influence of Financial Literacy, Financial Attitude, and Lifestyle on The Financial Behavior of Z Generation Aprilia Karolina; Haryati Setyorini
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 2 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/s6esfr87

Abstract

Financial behavior refers to an individual’s decisions in managing finances, which reflect how a person plans, manages, and allocates financial resources. This study aims to examine the effect of financial literacy, financial attitudes, and lifestyle on the financial behavior of Generation Z, particularly in Surabaya. The number of respondents in this study was 100, with the criteria of being active university students, domiciled in Surabaya, aged 18 years and over, receiving monthly pocket money, and not living with their parents, such as living in boarding houses or dormitories. Respondent data were collected by distributing questionnaires using a purposive sampling technique. The data analysis technique used was SEM-PLS (Structural Equation Modeling-Partial Least Squares) with the SmartPLS 4.0 program. The results of this study indicate that financial literacy and lifestyle have no significant effect on financial behavior, while financial attitudes have a positive and significant effect on financial behavior.
Adoption of Virtual Reality Technology as a Strategy to Increase Purchase Intention Salsabila Surya Motik; Weni Novandari
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/4r5n3v69

Abstract

This study aims to examine the effect of Augmented Reality (AR) technology on users' purchase intention, with brand engagement as a mediating variable, among users of the IKEA Place application in Java Island. Employing a quantitative approach and a cross-sectional survey method, data were collected from 140 respondents who had used the AR feature in IKEA Place. The analysis was conducted using SEM-PLS. The results indicate that AR has a significant effect on both purchase intention and brand engagement. Furthermore, brand engagement is proven to significantly mediate the effect of AR on purchase intention. These findings affirm that the success of AR technology in enhancing purchase intention depends not only on its technological features, but also on the emotional engagement fostered by the brand.

Page 12 of 13 | Total Record : 125

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