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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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Corporate Social Responsibility and Corporate Governance:A Bibliometric Review Rizka, Nor Rahma; Putri, Diana
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/qkpnxf89

Abstract

This study aims to map the development of literature or research related to corporate social responsibility (CSR) and corporate governance (CG) through a bibliometric approach. Data were obtained from the Scopus database and filtered based on the type of scientific document and only included articles in English, resulting in 1,530 for analysis. Bibliometric analysis includes annual publication trends, identification of authors and articles with the highest citations, and visualization of both topic networks, research time trends for related topics, and mapping of topic frequency levels to be raised in research. The results show a significant increase in publications from 2015 to 2024, with Krüger's (2015) article being the most cited. VOSviewer visualization reveals a strong relationship between CSR and CG with themes such as performance, firm value, and sustainability. This study not only maps the direction of scientific discourse development but also provides a strong foundation for further research that is more relevant to the needs of the era.
Intention to Use Digital Payment on Traditional Market: Unified Theory Approach Koesoemasari, Dian Safitri Pantja; Surveyandini, Mayla; Ananda Putri, Juvita; Romadhon, Sahrul
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: 10.32639/00w4zr48

Abstract

The success of the national cashless action will occur if all levels of society are familiar with and interested in using it, especially at the most basic level, thats a traditional-markets. The theory used to explain is the unified theory of acceptance and use technology (UTAUT). UTAUT is more appropriate to use because it can explain the use of digital payments voluntary and mandatory. The population in this study were merchant in the Pasar Manis Purwokerto, totalling 512 merchants. The minimum research sample based on Isaac and Michael was obtained as many as 220 respondents, while the data processed were 222 respondents. Data were analysed using multiple linear regression. The results of this study can only prove that performance expectancy has a significant positive effect and social influence has a significant negative effect on the intention to use digital payments. These results illustrate that traditional market traders are still in the ‘early adopter’ stage in accordance with one of the supporting theories of UTAUT, namely the technology acceptance model (TAM). Social influence has a negative effect coming from buyers and people around traders not forcing them to use the digital payment.
Pengaruh Experiental Marketing Terhadap Kepuasan Pelanggan di Kebumen Barbershop Wardoyo, Eko
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.v21i1.20

Abstract

Penelitian ini dilakukan pada pelanggan Kebumen barbershop dengan tujuan untuk mengetahui dan menganalisis seberapa besar pengaruh experiental marketing Sense, Feel, Act, Relate, Think  baik secara parsial maupun simultan terhadap kepuasan pelanggan. Jumlah sampel sebanyak 100 responden dengan teknik pengambilan metode non probability sampling Metode penelitian bersifat analisis kuantitatif, data diperoleh berdasarkan jawaban kuesioner. Berdasarkan dari hasil penelitian variabel yang diteliti, menunjukkan ternyata ada 4 variabel dari dimensi experiential marketing yang berpengaruh signifikan terhadap kepuasan pelanggan yakni sense, feel, act dan relate. Sedangkan variabel think menunjukkan tidak ada pengaruh siginifikan terhadap kepuasan pelanggan. Sedangkan uji simultan diperoleh variabel sense, feel, think, act dan relate secara bersama sama berpengaruh signifikan terhadap kepuasan pelanggan.
ESG Performance and Ownership Structure on Cost of Capital and Research & Development Investment Lutfiani, Asri Pangestika; Hidayah, Rini
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.v21i1.26

Abstract

This study aims to determine the effect of ESG performance, institutional ownership, insider ownership, block holder ownership, and foreign ownership on the cost of capital and investment of research and development (R&D). The sample of this study is companies listed on the Indonesia Stock Exchange (BEI) for 2016-2020. The sample selection uses the purposive sampling method and collects through the Thomson Reuters Database and annual report. The results of this study indicate that ESG performance, institutional ownership, and foreign ownership have a negative significant effect on the cost of capital, insider ownership has a positive significant effect on the cost of capital, but block holder ownership does not show a significant relationship to the cost of capital. As for the relationship to research and development investment, only ESG performance, institutional ownership, and foreign ownership have a positive significant effect, the other two types of ownership have a negative and significant effect.
Paradigma New Public Management (NPM) sebagai Kerangka Reformasi Birokrasi untuk Good Governance di Indonesia Lazuardi, Alvin Herlandy; Wahidahwati, Wahidahwati
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.v21i2.43

Abstract

Good governance kini telah menjadi kata kunci dalam semua rumusan tujuan  reformasi birokrasi pemerintahan sebagai bagian dari transformasi dan pemanfaatan pemerintahan dalam arti yang seluas-luasnya di Indonesia. Sebagai tujuan, tata pemerintahan yang baik merupakan prasyarat bagi terwujudnya otonomi negara bagian dan daerah dan, menurut Gambhir Bhatta (1996), ditandai dengan tingkat akuntabilitas, transparansi, keterbukaan, dan supremasi hukum yang tinggi. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan , Metode studi literatur adalah serangkaian kegiatan yang berkenaan dengan metode pengumpulan data pustaka, membaca dan mencatat, serta mengelolah bahan penelitian. Didapatkan hasil  bahwa persyaratan reformasi birokrasi untuk mewujudkan tata pemerintahan yang baik masih termasuk dalam ruang lingkup paradigma ortodoks administrasi baru dalam arti  sempit. Di sisi lain, dapat dikatakan bahwa strategi dan kebijakan yang diambil oleh negara dan pemerintah daerah dalam  sistem pemerintahan terpadu Indonesia memiliki perspektif yang lebih luas dengan mempertimbangkan berbagai keadaan internal dan eksternal.
Determining Experience Quality on Customers' Perceived Value, Satisfaction and Loyalty Juliana, Juliana; Pramono, Rudy; Sartjie, Indriany; Roon, Jocelyn; Orlina, Meita; Daicy, Venessa
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.v21i2.52

Abstract

It is essential in the hospitality and tourism industries to meet the gastronomic expectations of travelers. The purpose of this study is to investigate the impact of customer perceived value on customer loyalty and satisfaction, experience quality on customer perceived value and loyalty and investigate the impact of customer satisfaction on customer loyalty. Survey questionnaires were delivered to 201 participants in Tangerang City. The design of the sample used in this study was nonprobability sampling with a technique of purposive sampling with the criteria that you have had culinary tours in Tangerang at least 2 times a year. Data collection was obtained for 3 months Descriptive statistics and PLS-SEM were used to analyze the data. This is a quantitative descriptive analysis. The result show that Customer perceived value have a positive and significant effect on customer loyalty and customer satisfaction, experience quality have a positive and significant effect on customer perceived value, customer satisfaction have a positive and significant effect on customer loyalty. The study findings have one hypothesis is not supported. The study's findings will be useful guides for hospitality and tourism in building a more strategically situated approach to customer satisfaction.
Dampak Audit Report Lag: Sebelum dan Pada Saat Pandemic Covid-19 Prayogi, Katherine Indah; Saftiana, Yulia; Nurullah, Asfeni
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.v21i2.53

Abstract

Penelitian ini bertujuan untuk menguji secara empiris dampak audit report lag sebelum pandemi Covid-19 dan pada saat pandemi Covid-19, yang diproyeksikan dengan independensi dewan komisaris, ukuran komite audit, dan masa perikatan audit. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah perusahaan sektor Barang Konsumen Non-Primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 dan tahun 2020. Proses seleksi sampel menggunakan metode purposive sampling yang menghasilkan 78 sampel perusahaan yang akan diamati. Teknik analisis data menggunakan metode regresi linear berganda dengan menjalankan Software Statistical Program for Social (SPSS) versi 26.0. Hasil penelitian menjelaskan bahwa independensi dewan komisaris, ukuran komite audit dan masa perikatan audit memiliki pengaruh negatif terhadap audit report lag baik sebelum pandemi Covid-19 dan pada saat Pandemi Covid-19.
Effect of Good Corporate Governance and Sustainability Reporting to the Integrated Reporting Moderation Firm Size Murdianingsih, Dian; Prayogi, Agung; Handayani, Tri
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.v21i1.75

Abstract

The aim of this research is. Analyzing the impact of good governance and its occurrence on integrated reporting with company size as a moderate variable. The research was conducted on mining companies. the period 2019-2021. The research sample was obtained as many as 44 companies with purposive sampling method. The data analysis technique used multiple linear regression, Moderated Regression Analysis. The results of data analysis found that independent commissioner reporting and sustainability had no effect on integrated reporting, and Firm Size is able to moderate the relationship between Good Governance and Sustainability Reporting on integrated reporting. Based on the research results, investors can consider and pay attention to the presence of the audit committee as an internal company before investing.
The Effect of Financial Compensation and Non-Financial Compensation on Employee Performance with Motivation as an Intervening Variable in Yogyakarta Startup Companies Riatmaja, Dodi Setiawan; Wibawanto, Sigit
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.v21i1.99

Abstract

The purpose of this study was to determine the effect of compensation on the performance of employees of startup companies in Yogyakarta with motivation as an intervening variable; to determine the effect of financial compensation on employee performance, to determine the effect of non-financial compensation on employee performance. This research was conducted by taking startup employees in Yogyakarta randomly as many as 73 employees. The calculation technique used in this study is the Multiple Linear Regression Analysis model and path analysis. Based on the analysis results indicate that there is a significant influence between financial compensation and non-financial compensation on employee performance; there is a significant influence between financial compensation and non-financial compensation on employee performance with notibvasi as an intervening variable.
Implementasi Prinsip-Prinsip Manajemen dalam Pendaftaran Tanah Sistematis Lengkap (PTSL) di Kantor Pertanahan Kabupaten Kebumen Widodo, Widodo
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.v21i1.105

Abstract

Tanah merupakan salah satu sumberdaya terpenting bagi kesejahteraan manusia, yang ketersediaannya terbatas tetapi penggunanya terus bertambah seiring dengan pertumbuhan jumlah manusia. Bertitik tolak dari hal tersebut, maka nilai ekonomi tanah terus semakin bertambah tetapi potensi konflik kepentingannya semakin besar. Salah satu usaha pemerintah mengatur tata kelola pertanahan agar tetap bisa memenuhi hajat hidup seluruh warga negara Indonesia adalah melalui program Pendaftaran Tanah Sistematis Lengkap (PTSL). Penelitian ini bermaksud untuk mengetahui implementasi prinsip-prinsip manajemen dalam pelaksanaan PTSL pada Kantor Pertanahan Kabupaten Kebumen. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Pengumpulan data dilakukan dengan cara observasi di lapangan, wawancara dan dokumentasi. Kesimpulan dari penelitian ini bahwa implementasi prinsip-prinsip manajemen dalam pelaksanaan program PTSL pada Kantor Pertanahan Kabupaten Kebumen telah dilaksanakan mulai dari perencanaan, pengorganisasian, pengawasan, pelaporan termasuk manajemen sumberdaya manusia (SDM).

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