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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
Analysis of Differences in Stock Returns Before and After the Fatwa of MUI in Indonesia on Israel Affiliated Companies Setiawati, Ledy; Hidayati, Widya Nur
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: 10.32639/7g1kz351

Abstract

Stock return are defined as the excess of the selling price of a stock over its purchase price. The higher the selling price of the stock than the purchase price, the higher the return that will be obtained, and vice versa. There are several factors that affect stock returns, one of which is government or organization policy which is an external factor. The existence of MUI Fatwa Number 83 of 2023 and the BDS movement that occurred in Indonesia are thought to cause differences in returns on Israeli-affiliated companies. The Israeli-affiliated companies sampled in this study were 4 companies. The results of the study show that there is no difference in stock returns in 4 affiliated companies before and after the MUI Fatwa Number 83 of 2023.
Assessing the Impact of Financial Performance Metrics on Profit Growth: Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange Priyono, Achmad Agus; Saraswati, Ety; Widarko, Agus
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: 10.32639/27d34a77

Abstract

This research investigates how financial performance metrics influence profit growth amongst firms listed on the Indonesia Stock Exchange's (IDX) LQ45 Index from 2016 to 2023. Employing a quantitative methodology and utilizing secondary data derived from financial reports, this investigation assesses the influence of five crucial financial ratios: current ratio (CR), debt-to-equity ratio (DER), return on assets (ROA), gross profit margin (GPM), and net profit margin (NPM). Panel data regression techniques assess the relationship between these indicators and profit growth. The results show that ROA positively and significantly affects profit growth, whereas CR negatively impacts profit growth. By contrast, DER, GPM, and NPM did not have statistically significant effects. These results underscore the significance of effective resource utilization and cash flow management in boosting profitability. The research offers crucial insights for business decision-makers, especially in refining financial approaches within Indonesia's regulatory framework and market conditions.
Digital Skills and Digital Safety on Digital Literacy of Female Entrepreneurs and Their Impact on MSME Performance in Purbalingga Regency Pratiwi, Agustin Riyan; Supriyatin, Dyah; Pangestu, Retno; Putri, Adelia Fatwa Meautia
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/t56f8297

Abstract

The world has now entered the digital era in all aspects, including in entrepreneurial activities. This Increases Pressure On demands that MSME (Micro, Small, and Medium Enterprises) transform into the digital realm. 65% of entrepreneurs in Indonesia are women, totaling 37 million people, which calls for more attention to be given to knowledge regarding digital literacy, digital skills, and digital safety. This is essential to maximize business performance by developing potential through proficiency and security in optimizing digital tools. This was proven through research conducted on 72 female entrepreneurs who are members of the Muslimah Entrepreneur (ME) community in Purbalingga Regency. SPSS 25.0 was used with a quantitative approach. The outcomes of the tests demonstrate that digital literacy has a significant impact on digital safety for female entrepreneurs, and both have a significant influence that directly affects MSME performance. Meanwhile, the relationship between digital literacy and digital skills, as well as between digital skills and MSME performance, did not show a significant impact.
How Positive Word-of-Mouth (Electronic and Face-to-Face) is Influenced by The Quality of Customer Relationships in The Telecommunications Industry Danendra, Ariel Belva; Rahayu, Siti; Widjaja, Fitri Novika
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/pjczkj56

Abstract

This research aims to advance knowledge about the influence of positive behavior from mouth to mouth (WOM) electronically and face-to-face by testing the model of correlation between the quality component of relationship (RQ) and anteseden in the telecommunications service environment with the moderation of Positive Emotional Experience. The study was conducted in one service setting, and thus, the results could not be generalized. The data collected to support the initial variable is distributed to users of telecommunications networks in Indonesia through the Google Forms questionnaire form. This investigation uses SmartPLS 4 because of its durability in testing predictive models. This paper provides guidance on how telecommunications service managers can develop and manage their relationship network. Specifically, this paper shows how business references can be generated and used to build customer retention from various relationship-building strategies. This study shows that service providers that provide quality services, design superior values and provide reliable information are in a better position to develop good relationships with customers and ultimately engage them in a Positive Emotional Experience.
Intellectual Capital, Islamic Philanthropy, and Sustainability Development Goals: An Interpretive Management Accounting Research Hermawan, Sigit; Biduri, Sarwenda; Arista, Sintha Wahyu; Utomo, Prasetyo
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
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.
Bilateral Foreign Direct Investment Flows in Similar Islamic Countries: Alternative Explanation for Gross Domestic Product Per Capita Difference Effect Kaukab, M. Elfan; Anggara, Ali Akbar; Jusoh, Wan Noor Hazlina Wan
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
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 Wardani, Andita Rista Amelia; Wirahayu, Yuswanti Ariani
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
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 Digital Transformation in Optimizing Market Reach and Data Management for SMEs Pratiwi, Ratih; Maulidya, Sapta Yulinar
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
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.
Adoption of Virtual Reality Technology as a Strategy to Increase Purchase Intention Motik, Salsabila Surya; Novandari, Weni
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
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.
From Human-like Brands to Positive Consumer Attitudes: Applying Self-Congruence Theory to Brand Anthropomorphism and Personality Widyaningrum, Firda Amalia; Suwandari, Lusi
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/2r3syb55

Abstract

This study examines how brand anthropomorphism influences consumers’ positive attitudes toward brands, directly and through the mediating role of brand personality, based on the self-congruence theory. Using a quantitative survey method, data were collected from 231 respondents familiar with brands employing anthropomorphic strategies, such as Wizz Mie, Roti’O, Hokben, and Starbucks. Respondents had purchased from the brands more than three times and followed their social media accounts. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that anthropomorphism significantly influences brand personality, and both directly and indirectly enhances consumers’ positive attitudes. Brand personality plays a partial mediating role, showing that consumers evaluate brands more positively when they perceive human-like traits that align with their self-concept. These insights highlight the importance of incorporating anthropomorphic elements in brand communication to strengthen emotional connections and improve brand perception.

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