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INDONESIA
Fokus Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
ISSN : 16935209     EISSN : 26232480     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 353 Documents
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PERANAN ETIKA PROFESI DALAM PERILAKU AKUNTAN Mispiyanti, Mispiyanti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 15 No 1 (2016)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.346 KB) | DOI: 10.32639/fokusbisnis.v15i1.69

Abstract

The aim of the research is to present the development of behavioral accounting research related to the ethical individuals who manage information. The research is literature review from the results of of the research done by other researchers. The research result showed each individual in the execution of professional duties should consider the ethics of professions such as in the use of authority ownership, establish connections with politicians, character building manager, and in the preparation of the company's budget. Professional ethics is very important to be applied in order to support the implementation of behavioral accounting that may affect the smooth operation of the company both on the policy side or the other. Key Words : Accounting Behavioral, Professional ethics, Possession, Character
PENGARUH RASIO KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN BUMN NON-KEUANGAN DI BURSA EFEK INDONESIA Azmy, Ahmad; Vitriyani, Vitriyani
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 18 No 2 (2019): FOKUS BISNIS
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v18i2.322

Abstract

This study aims to determine the effect of the Financial Performance Ratio on the value of non-financial BUMN companies that are publicly listed on the Indonesia Stock Exchange. The data used are financial statements for 5 years starting from January 2012 to December 2016. This research is included in the association research which is to find out the effect of the independent variables on firm value. This research based on the results of testing the hypothesis partially on the T-Test, shows that Return On Assets (ROA) and Earning Per Share (EPS), affect the value of the company, while the Debt to equity ratio (DER) and Price Earning Ratio (PER) do not affect the value of the company. The results of the research in testing the hypothesis simultaneously on the F-Test show that the independent variables influence the value of the company.
PENERAPAN STRUCTURAL EQUATION MODELLING (SEM) AMOS PADA KOMITMEN ORGANISASI DAN PRESTASI KERJA (Studi Kasus: Bidan Puskesmas di Banyumas, Jawa Tengah, Indonesia) Suyoto, Suyoto; Abidin, Ahmad Zainal; Hariyaty, Hariyaty
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 18 No 2 (2019): FOKUS BISNIS
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v18i2.325

Abstract

This study aims to determine the application of Structural Equation Modeling (SEM) Analysis of Moment Structure (AMOS) to the organizational commitment and work performance of the Midwife of Public Health Centre in Banyumas Regency. Central Java, Indonesia. Data collection techniques using purposive sampling. The sample of this study were 243 midwives with the following criteria: minimum education D3 midwifery, minimum working period of one year and minimum age of 22 years. The data analysis technique uses SEM AMOS. Model fit is shown by good and significant goodness of fit results. The results showed that indicators of organizational commitment consisting of affective commitment, continuous commitment and normative commitment were able to explain the construct of organizational commitment. Work performance indicators consisting of work performance, contextual performance, adaptive performance and productive work performance can explain the construct of work performance. The construct of organizational commitment has a significant positive effect on the construct of work performance.
ANALISIS GAME THEORY PADA STRATEGI BERSAING GRAB DAN GO-JEK DI KABUPATEN KEBUMEN Windasari, Wahyuni; Zakiyah, Tuti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 18 No 2 (2019): FOKUS BISNIS
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v18i2.329

Abstract

The phenomenon of the presence of online motorcycle taxi services in Kebumen has resulted in competition between Grab and Gojek online transportation service providers in Kebumen. In this research, game theory analysis is used to find out the best strategy that can be used by the two online transportation service providers. This study uses eight marketing attributes, namely practical, cost-effective, safety, comfort, promos, fleet availability, non-cash payments, and completeness of facilities. From the research results it is known that the optimal value is 34. The best strategy used by Grab to obtain maximum profit is the convenience strategy and voucher promo with each proportion of 50%, while for Gojek the strategy used to minimize losses is the cost-effective attribute of 20 % and security attributes at 80%.
Upaya Mempertahankan Bisnis Radio Siaran Di Era Kemajuan Teknologi Informasi (Studi Pada Empat Perusahaan Radio Siaran di Kabupaten Kebumen) Prasetyo, Hendrawan
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 18 No 2 (2019): FOKUS BISNIS
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v18i2.332

Abstract

The problem in this study is about how the radio broadcast business in the era of technological advancements and information, whether radio broadcasts can still maintain their existence and are still in the public interest as an effective means of entertainment and information and what radio broadcast companies do in facing business challenges in the era technological progress and information so that it can survive. The method used in this study is a qualitative research method, taking data sources using a "purposive sampling" technique with a total of 4 (four) informants including the management of radio broadcast companies in 4 (four) radio broadcast companies in the researched Kebumen Regency. Data collection in this study was carried out through observation, documentation and in-depth interviews. Observations and interviews are used to capture primary data relating to how important radio broadcast companies view technological and information progress as challenges that must be faced to maintain the existence of broadcast radio. While the study of documentation is used to capture secondary data that can be raised from various documentation about media data, broadcast radio company profiles and so on. The data analysis technique in this study is an interactive model analysis, including four components, namely data collection, data reduction, data presentation and conclusions or verification. The theory used is the theory of general communication and business communication. The locus of research in four radio broadcast companies in Kebumen District, namely: Bimasakti FM Kebumen, Mas FM Kebumen, RPFM Gombong, and Radio Gong FM Gombong, the results of this study found that advances in technology and information will raise efforts to improve the quality of broadcast radio companies in Kebumen through various ways including the ability to adjust to follow the advances in technology and information carried out by changing the conventional ways of broadcasting in a more modern way with technology-based and internet-based information. The four radio broadcast companies in Kebumen Regency were examined, although in general they had adjusted to the advancement of technology and information in order to maintain their existence. In fact there were still a number of radio broadcast companies that had not implemented streaming broadcasts so that the range that could be received by audiences or listeners was limited and not yet global. Efforts to adjust to the advancement of technology and information must, of course, be accompanied by efforts to improve the quality of human resources broadcast radio companies both internally and externally. Keywords: business communication, existence, radio broadcast, streaming, technological progress.
ORIENTASI PASAR DAN INOVASI PRODUK, SERTA PENGARUHNYA TERHADAP KEUNGGULAN BERSAING DAN KINERJA PERUSAHAAN PADA UMKM: SEBUAH AGENDA PENELITIAN Wiwoho, Gunarso
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 18 No 2 (2019): FOKUS BISNIS
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v18i2.340

Abstract

Successful companies are those who accurately anticipate market trends and respond quickly to changing customer needs. Market orientation acts as the lifeblood of the modern marketing era. Market orientation, being one of the most important components of strategic orientation, has a broad influence on entrepreneurial oriented companies. Market orientation is important for business enterprises and new businesses because at the initial stage they allow them to learn and adapt to the environment, quickly react to opportunities and threats. Companies that get high scores on market orientation often tend to be more entrepreneurial oriented and companies that adopt market orientation have achieved superior performance. Market orientation has a positive effect on business profitability and is the culture needed to create superior customer value, which in turn is the basis for competitive advantage Market orientation is a basic strategy of marketing practice that plays an important role in improving business performance and is one of the first strategic frameworks that provide companies with sustainable competitive advantages.
PENGARUH SELF EFFICACY, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP KINERJA PENDAMPING SOSIAL Rizana, Dani
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 18 No 2 (2019): FOKUS BISNIS
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v18i2.351

Abstract

The purpose of this study was to study the organizational commitment, organizational culture and environment towards the Family Hope (PKH) companion program at the Social Service Office of the PPKB Kebumen Regency. This research is a survey research with the influence of Self efficacy (X1), locus of control (X2), and organizational commitment (X3) on the performance of companion in the Social Service Office of Kebumen Regency PPKB. The population is all companions taking 240 people, while the sample is taken 150 companions. The collection of data using a questionnaire that has collected validity and reliability using the help of the SPSS program for Windows. The data collected from the results of the questionnaire were then analyzed using regression analysis, which had previously been subjected to analysis prerequisite tests using normality, multicollinearity, and heterokedasticity tests. After analyzing the data, the following results and conclusions are obtained: (1) self efficacy influences the performance of the companion. (2) The locus of control shows a positive and significant effect on the performance of the companion. (3) Organizational commitment shows a positive and significant impact on the performance of the companion. (4) Self efficacy, locus of control and organizational commitment have a significant (simultaneous) effect on the performance of PKH Social Assistance in Kebumen District and provide a 56.10% increase in the performance of PKH companions (R² = 0.561), according to variable needs variables other than these three variables amounted to 43.90%. Keywords: Self of efficacy, locus of control and commitment
KAJIAN PERKEMBANGAN PEMIKIRAN MANAJEMEN: GERAKAN PEMIKIRAN SCIENTIFIC MANAGEMENT HINGGA KAIZEN Wiwoho, Gunarso
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 16 No 2 (2017): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v16i2.523

Abstract

This article is a summary of the various ideas related to the concepts and techniques of management of the industrial revolution to the modern era. The research method used was a review of the literature related to management thinking. In this article the various movements of thought are grouped into four areas of thought or theory. The division is not based on the periodicity of the year, but more to the realm of thought developed. The fourth field is the thought of Scientific & administrative management theory, behavioral management theory, quantitative management theory and modern management theory and Kaizen. Field of thought is presented based on the appearance of the field earlier than other areas of thought, even in the era of the movement of thought or one area may also appear a work that is part of another movement of thought. The results of the literature review of this study show that the development of management thought started thinking mechanically related and productivity in manufacturing, and then evolved to the related study of human nature and behavior and proceed to the field of the relationship between humans and system organization. This study also found a lack of attention from historians related to the development of management thought management business focusing on marketing or customer oriented.
Analisis Pengaruh Selebritis Spokeperson Terhadap Evaluasi Konsumen pada Iklan IM3 PT Indosat Tbk. Wiwoho, Gunarso
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 8 No 1 (2009): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v8i1.527

Abstract

The study analyzes the influence of celebrity spokespersons (attractiveness, trustworthiness, and expertise) toward consumer evaluation on the advertisementof IM3 starring by Asmirandah. It takes the public sample of cell phone users who've seen the advertising of IM3 starring by Asmirandah and there are some 100 people arriving in the Kebumen district. The sample techniques that used in this study is non-probability sampling using convenience sampling method. The used Instruments in this study is a questionnaire to obtain needed primary data.The main results of this study shows a significant effect together with celebrity spokespersons (attractiveness, trustworthiness, and expertise) toward the consumer evaluation. The variables of Celebrity spokespersons that have significantly effect to consumers partially toward the consumers evaluation on the advertisement of IM3, starring by Asmirandah is attractiveness and trustworthiness, whereas the expertise variable has no significant effect to consumer evaluation on the advertisement of IM3 starring by asmirandah.
Pengembangan Karyawan dengan Motivasi sebagai Variabel Pemoderasi Terhadap Kepuasan Kerja Karyawan BPR Kebumen Wiwoho, Gunarso
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 9 No 1 (2010): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v9i1.528

Abstract

Kepuasan kerja karyawan merupakan salah satu elemen yang cukup penting untuk menunjang kelancaran operasional perusahaan dalam mencapai tujuannya. Sikap puas atau tidak puas karyawan dapat diukur dari sejauh mana perusahaan atau organisasi dapat memenuhi kebutuhan karyawan. Masalah yang peneliti kemukakan dalam penelitian ini adalah apakah sistem kompensasi, peluang berkarier, dan pengembangan karyawan berpengaruh terhadap kepuasan kerja dengan motivasi sebagai variabel moderat pada PT. BPR Artha Mitra Gombong. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh sistem kompensasi, peluang berkarier, dan pengembangan karyawan dengan motivasi sebagai variabel moderat terhadap kepuasan kerja karyawan pada PT. BPR Artha Mitra Gombong, baik secara parsial maupun secara simultan. Penelitian ini menggunakan analisis regresi berganda dan Moderated Regression Analysis ( MRA ) untuk mengetahui pengaruh sistem kompensasi (X1), peluang berkarier (X2), dan pengembangan karyawan (X3) sebagai variabel independent terhadap kepuasan kerja (Y) sebagai variabel dependent, dengan motivasi (Xm) sebagai variabel moderat. Adapun populasi yang digunakan adalah seluruh karyawan pada PT. BPR Artha Mitra Gombong. Teknik pengumpulan data menggunakan kuesioner yang sebelumnya diuji validitas dan reliabilitasnya dengan bantuan program SPSS 12.00. Dari hasil penelitian dan analisis data diperoleh kesimpulan bahwa secara parsial hanya variabel sistem kompensasi yang mempunyai pengaruh signifikan terhadap kepuasan kerja karyawan pada PT. BPR Artha Mitra Gombong. Sedangkan secara simultan, variabel-variabel sistem kompensasi, peluang berkarier, dan pengembangan karyawan tanpa motivasi sebagai variabel moderat mempunyai pengaruh yang signifikan terhadap kepuasan kerja karyawan pada PT. BPR Artha Mitra Gombong. Berdasarkan kesimpulan yang telah dikemukakan, PT. BPR Artha Mitra Gombong untuk mewujudkan kepuasan kerja karyawannya disarankan untuk memperhatikan dan mengupayakan sistem kompensasi yang baik, karena variabel tersebut terbukti signifikan mempengaruhi kepuasan kerja karyawan.

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