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Arya Samudra Mahardhika
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INDONESIA
Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
ISSN : 16935209     EISSN : 26232480     DOI : https://doi.org/10.32639/fokbis.v22i2
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.
Articles 110 Documents
Coercive Bargaining and Communication Acts of Local Government in Foreign Direct Investment Kaukab, M. Elfan
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 1 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v23i1.866

Abstract

This research will analyze how communication mechanism implemented by local government in conducting coercive bargaining with the foreign investors. It aims to describe the coercive bargaining mechanism and communication actions in the process of managing FDI in Indonesia. This research covers areas that lack academic research, namely the mechanism of coercive bargaining in FDI negotiations in the regions. By studying the mechanism of coercive bargaining, this research reveals the input side of FDI process in influencing people’s economy. This research also shows the considerations used in encouraging coercive bargaining and its relation with the bargaining power of the local government and investors.
Investigating How Consumer Susceptibility Moderates The Relationship Between Job Burnout, Ego Depletion, And Compulsive Buying Among Indonesian Migrant Workers Randikaparsa, Irawan; Aryoko, Yudhistira Pradhipta; Firjatilah, Azalia Kumala
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 1 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v23i1.891

Abstract

This research delves into the impact of job burnout on compulsive buying behavior within a group of 210 Indonesian domestic migrant workers in Taiwan. The study explores how ego depletion mediates this relationship and how consumer susceptibility to interpersonal influence moderates it. A survey method was used to collect data from participants, and the data were analyzed using structural equation modeling. The findings reveal that job burnout significantly heightens compulsive buying tendencies. However, ego depletion does not act as a mediating factor. On the contrary, consumer susceptibility to interpersonal influence plays a significant moderating role between ego depletion and compulsive buying, indicating that greater susceptibility weakens the impact of ego depletion on compulsive buying behavior. These results underscore the importance of addressing job burnout and considering interpersonal influences to mitigate compulsive buying behaviors among Indonesian domestic migrant workers in Taiwan, potentially enhancing their mental and financial well-being through targeted interventions.
The Role of Interest Rate in Moderating The Effect of Financial Risk On Financial Performance in Indonesia Banks List on The BEI Mulyati, Mulyati; Widhiastuti, Susanti
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 1 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v23i1.943

Abstract

In this study, the effects of financial risk as measured by the Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (DPR), and Net Interest Margin (NIM) on financial performance as measured by the Return to Asset (ROA) ratio are tested and examined for their moderating effects. additionally, the way in which LDR mitigates the impact of NPL on financial performance. During the years 2018–2023, this study was carried out at banking institutions that were listed on the Indonesia Stock Exchange. The sample acquisition technique in this observation uses the purposeful sampling method. Data obtained by visualizing secondary data obtained based on financial reports from the Indonesia Stock Exchange website at www.idx.co.id and banking company websites. The system utilized in this observation is descriptive quantitative, and statistical analysis data in this study were tested using partial least square and SEM with the help of Warp PLS 8.0. The study's findings show that while BOPO significantly negatively affects banking financial performance, CAR, NPL, LDR, and NIM have little effect on that performance. However, interest rates can mitigate the effects of LDR and NIM on the financial performance of banking companies. And interest rates cannot moderate the impact of CAR, NPL and BOPO on banking financial performance. While NPL has a positive effect on LDR , LDR cannot mediate the effect of NPL on banking financial performance.
Apakah Bantuan Sosial dan Belanja Modal Mempengaruhi Tingkat Kemiskinan Daerah di Provinsi Sumatera Selatan? Nabilah, Rima; Sugiri, Dani
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.115

Abstract

Provinsi Sumatera Selatan berupaya mewujudkan kesejahteraan masyarakat melalui belanja bantuan sosial dan modal di APBD. Penelitian ini dilakukan dengan tujuan mengetahui pengaruh parsial dan simultan Belanja Bantuan Sosial (X₁) dan Belanja Modal (X₂) terhadap Tingkat Kemiskinan (Y) pada daerah otonom berupa kabupaten dan kota di Provinsi Sumsel periode 2010-2020. Dalam penelitian ini, penulis memilih data sekunder bertipe panel sebanyak 110 sampel secara purposive sampling yang dikumpulkan melalui metode dokumentasi dari laman DJPK dan BPS. Data dianalisis secara urut menggunakan pengujian estimasi model regresi data panel, asumsi klasik, dan hipotesis melalui Eviews 11 Student Version. Hasil penelitian menunjukkan REM sebagai model terbaik. Secara parsial, belanja bantuan sosial tidak berpengaruh terhadap tingkat kemiskinan, sedangkan belanja modal memberi pengaruh negatif dan bersifat signifikan terhadap tingkat kemiskinan. Secara simultan, kedua jenis belanja berpengaruh secara signifikan terhadap tingkat kemiskinan.
Studi Empiris Faktor Cuaca dan Harga Saham Indeks Konvensional dan Indeks Syariah Bursa Efek Indonesia Elsa, Yulandri; Nugraha, Nugraha; Purnamasari, Imas
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/r6w4sq81

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari faktor cuaca local yang diproksikan oleh variabel kelembapan udara, curah hujan, lama penyinaran matahari, dan suhu udara terhadap pergerakan harga saham harian sepanjang tahun 2023 pada indeks konvensional dan indeks Syariah di Bursa Efek Indonesia. Peneliti menggunakan data perubahan cuaca harian di wilayah local Kota Bandung dan harga saham indeks KOMPAS100, IDX80, ISSI dan JII dengan total observasi data 237. Pengolahan data menggunakan Least Square E-Views dan diperoleh hasil yang berbeda-beda untuk setiap indeks. Pada indeks saham syariah ditemukan pergerakan harga saham harian ISSI dan JII secara parsial dan simultan dipengaruhi oleh variabel cuaca. Namun pada indeks saham IDX80 dan Kompas100 hanya variabel suhu minimum saja yang mempengaruhi pergerakan harga sahamnya. Investor perlu menyadari bahwa suasana hati yang dipengaruhi oleh cuaca dapat mengarah pada persepsi risiko yang lebih tinggi dan keputusan investasi yang lebih konservatif. Hal ini dapat mengurangi likuiditas pasar dan menekan harga saham. Perbedaan ini menunjukkan bahwa konteks budaya, ekonomi, dan perilaku investor di Indonesia dapat memodifikasi pengaruh cuaca terhadap pasar saham. Investor dan analis harus mempertimbangkan perbedaan regional ini dalam strategi investasi mereka.
Ethical Sensitivity, Professional Commitment, Whistleblowing Intention: Power Distance as A Moderating Variable Suyanto, Suyanto; Putri, Fuadhillah Kirana; Adinda, Alywidya
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/27zf2s28

Abstract

This study aims to examine the effect of ethical sensitivity and professional commitment on whistleblowing intentions by adding power distance as a moderating variable. The population of this study were public accountants at Office of Public Accountant (KAP) in the Special Region of Yogyakarta. Consisting of 13 offices with a total of 77 respondents selected using the convenience sampling method. This research is a study that uses a quantitative approach. This study uses primary data by distributing questionnaires. The regression method is used as a data analysis method which is processed using IBM SPSS 23. The results of the study indicate that ethical sensitivity has a positive effect on whistleblowing intentions. Professional commitment has a positive effect on whistleblowing intentions. Power distance does not weaken the relationship between ethical sensitivity and whistleblowing intentions, and power distance weakens the relationship between professional commitment and whistleblowing intentions.
The Influence of Financial Literacy, Financial Attitudes, and Lifestyle on Financial Management Behavior in The Community of Surabaya City Vitrissia, Dian; Setyorini, Haryati
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jxg4pt38

Abstract

Financial management behavior is a person's ability to organize and control planning, budgeting, auditing, managing, controlling, raising funds, and storing financial funds on a daily basis. The purpose of this study was to examine the effect of financial literacy, financial attitudes, and lifestyle on financial management behavior in society. The number of respondents in this study was 160, with the criteria of being domiciled in the city of Surabaya and having a minimum income of IDR 4,000,000 per month. Respondent data was collected by questionnaire using judgmental (purposive) sampling and convenience sampling techniques. The analysis technique used in this study is SEM-PLS (Structural Equation Model-Partial Least Square) using the Smart PLS 3.0 program. The results of this study explain that financial literacy has no effect on financial management behavior, financial attitudes have a significant positive effect on financial management behavior, and lifestyle has no significant effect on public financial management behavior.
The Influence of Financial Literacy, Financial Attitudes, and Personality on Financial Management Behavior of SME in Banyumas Regency Rahmawati, Ika Yustina; Wahyu, Rizky Ananda; Pandansari, Tiara; Hapsari, Ira; Inayati, Nur Isna
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/27kc6j85

Abstract

This study aims to analyze the effect of financial literacy, financial attitudes, and personality on financial management behavior. This study uses a quantitative method, the sampling technique is Non-Probability Sampling, purposive sampling approach, the number of samples is 100 respondents. The data analysis technique used in this study is descriptive statistical test, classical assumption test, multiple linear regression test, model fit test, and hypothesis testing with the analytical tool used is SPSS. The results of the analysis show that financial literacy and personality partially have a positive and significant effect on financial management behavior. Meanwhile, financial attitudes have a negative and significant effect on financial management behavior.
Implementasi Corporate Social Responsibility (CSR) pada UMKM Berbasis Bisnis Islami Yuniarto, Arif Sapta; Suyono, Eko; Susilowati, Dewi; Herwiyanti, Eliada
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/qvkhhj22

Abstract

Penelitian ini bertujuan untuk mendeskripsikan implementasi Islamic Corporate Social Responsibility (ICSR) pada sebuah institusi bisnis Islami. Sebuah perusahaan ritel milik pengusaha Muslim yang berlokasi di Kabupaten Bantul, Yogyakarta, dipilih sebagai objek penelitian ini. Menggunakan metode fenomenologi, penelitian ini memadukan wawancara dan observasi untuk mengumpulkan data primer kualitatif. Data dianalisis menggunakan analisis isi tematik untuk mencerminkan temuan yang berkaitan dengan konsep tawhid, maqasid asy-syariah, dan tanggung jawab dalam Islam. Penelitian ini mengamati bahwa perusahaan ritel telah melaksanakan 42 aktivitas untuk memenuhi tanggung jawab terhadap karyawan, pelanggan, masyarakat, lingkungan, dan pemerintah. Aktivitas-aktivitas tersebut kemudian dapat diklasifikasikan ke dalam sembilan tanggung jawab primer (dururiyyat), sembilan tanggung jawab pelengkap (hajiyyat), dan 26 tanggung jawab penyempurna (tahsiniyyat). Penelitian ini juga mengungkapkan adanya satu aktivitas yang bertentangan dengan syariah, yaitu pemberian diskon kepada pelanggan yang menggunakan kartu kredit/debit bank konvensional.
Islamic Banking Financial Performance in Indonesia and Malaysia: Analysis of Factors That Influence It Hayuningtyas, Faizah Diah; Hartikasari, Annisa Ilma; Fakhruddin, Iwan; Pratama, Bima Cinintya
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fmhpka81

Abstract

This research focuses on the analysis of the financial performance of Islamic banks in Indonesia and Malaysia from 2018 to 2022. The study aims to determine the impact of Operational Expenses Compared to Operational Revenues (BOPO), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Net Interest Margin (NIM), and Firm Size on the profitability (ROA) of Islamic banking in Indonesia and Malaysia. Using purposive sampling techniques, 24 banks were selected as samples, with 12 banks from Indonesia and 12 from Malaysia. Data analysis was conducted using multiple regression analysis. The results of the study indicate that (1) BOPO has a negative and significant contribution to the ROA of Islamic banks in Indonesia, while CAR and NPF show a positive correlation but not significantly; (2) NPF and NI affect the ROA of Islamic banks in Malaysia, while Firm Size shows a positive correlation but not significantly. These findings are expected to provide valuable insights for investors in making investment decisions, particularly in the banking sector in both Indonesia and Malaysia.

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