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ISSN : 16935209     EISSN : 26232480     DOI : -
Core Subject : Economy,
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Articles 353 Documents
Neophilia dan Dampaknya Bagi Kualitas Pengalaman Penikmat Makanan Lokal Kota Kebumen Wibawanto, Sigit
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 1 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i1.522

Abstract

This study is limited to the discussion of food consumption which is explored from the dimensions of local food preferences in destinations. This study has three objectives: to establish the neophilic tendency of foods to determine the consumption of new foods; how is the quality of food experiences with neophilia personalities; and how tourist food experiences are moderated by travel motives for new experiences about food in the places visited. This study illustrates a descriptive research scheme, tested on travelers who happen to pass through the city of Kebumen who enjoy "Ambal" satay food by 100 respondents. The study used a partial statistical test (t-test) and Moderated Regretion Analysis (MRA) to look for the effect of variable X on the Y variable. The results showed neophilia personality had a positive effect on the quality of experience. Travel motives that moderate the neophilia personality are not able to moderate the relationship of the neophilia personality to the quality of experience. The conclusions of the study show the higher the neophilia personality and travel motives, the more it can affect the quality of the experience but not with moderation.
Peran Risiko Sanksi Pajak Pada Pengaruh Good Governance dan Whistleblowing System Terhadap Kepatuhan Wajib Pajak. Utama, M. Rizki; Hidayatulloh, Amir
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 1 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i1.540

Abstract

Tujuan penelitian ini adalah untuk menganalis pengaruh good governance dan whistleblowing system terhadap kepatuhan wajib pajak. Selain itu, penelitian ini juga untuk menganalis pengaruh good governance dan whistleblowing system terhadap kepatuhan wajib pajak jika dimoderasi oleh risiko sanksi pajak. Responden dalam penelitian ini berjumlah 104 responden yang berasal dari 22 propinsi. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang memiliki NPWP. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan alat WarpPLS. Penelitian ini memperoleh hasil bahwa kepatuhan wajib pajak dipengaruhi oleh good governance dan whistleblowing system. Akan tetapi, penelitian ini tidak dapat membuktikan bahwa risiko sanksi pajak memoderasi pengaruh good governance dan whistleblowing system terhadap kepatuhan pajak. Hal ini karena risiko sanksi pajak merupakan salah satu variabel independen yang dapat memengaruhi kepatuhan wajib pajak.
Menyelamatkan Usaha Mikro, Kecil dan Menengah dari Dampak Pandemi Covid-19 Sugiri, Dani
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 1 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i1.575

Abstract

Pemerintah telah melakukan berbagai upaya penyelamatan Usaha Mikro, Kecil dan Menengah (UMKM) dari dampak pendemi COVID-19. Tujuan penelitian ini adalah memetakan kebijakan pemerintah dalam memperkuat UMKM tersebut serta memetakan strategi jangka pendek dan jangka panjang yang diperlukan sebagai pelengkap kebijakan tersebut. Penelitian menggunakan metode kualitatif. Penelitian menggunakan data sekunder yang berasal dari berbagai literatur seperti buku-buku, artikel, serta homepage untuk mengakses data dan informasi terkini berkaitan dengan kebijakan penyelamatan UMKM dari dampak pandemi COVID-19. Teknik analisis dilakukan dengan analisis deskriptif. Berdasarkan penelitian, diketahui bahwa keberhasilan kebijakan penyelamatan UMKM dari dampak pandemi COVID-19 perlu didukung dengan strategi jangka pendek dan strategi jangka panjang untuk menjaga kesinambungan UMKM sebagai salah satu pelaku perekonomian Indonesia.
Analysis of the Influence of Intellectual Capital, Working Capital, and Leverage in Affecting Profitability and Its Relationship on the Value of the Company Widhiastuti, Susanti; Ekasaputra, Bobby; Jayadi, Jayadi
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 1 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i1.614

Abstract

This study aims to analyze the effect of intellectual capital (VAHU), working capital (working capital turnover / WCT), and leverage (DER) in influencing profitability (ROE) in relation to company value (PBV). The population in this study are companies in the mining, plantation, and consumer goods manufacturing industries listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 40 companies. The sample selection is done using the purposive sampling method and the samples used in this study were 14 companies. This type of research used in this study is a causal type of explanatory research that seeks to test the influence of variables in a structural model. The results showed that: 1). Intellectual capital affects the profitability and value of the company, 2). Working capital turnover does not affect the profitability and value of the company, 3). Time affects the profitability and value of the company, 4). Profitability affects the value of the company.
Studi Mengenai Brand Awareness Online Marketplace Gilang Puspita Rini; Etni Marliana
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 2 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i2.419

Abstract

Online media is growing rapidly in Indonesia, including in the field of trade. Internet users in Indonesia are increasing from year to year. Information flow, especially through online media, can come from advertisements and word of mouth. Companies that sell in the online market must be able to make their products have brand awareness so that it will influence the purchasing decision process. One study of brand awareness states that one of them is influenced by the effectiveness of advertising and word of mouth. The results of previous studies indicate inconsistencies of research results related to variables that affect brand awareness. This study aims to examine the differences in the results of previous studies that give different results among studies regarding the factors that influence brand awareness. The sample used in this study is internet users in Indonesia who have already made purchase transactions in the online marketplace. After processing data with SPSS, the results are obtained that the effectiveness of advertisements and word of mouth affects brand awareness.
Pengaruh Belanja Modal Dan Belanja Pegawai Terhadap Tingkat Kemandirian Keuangan Daerah Siska Yulia Defitri
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 2 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i2.476

Abstract

Tingkat kemandirian keuangan daerah merupakan kemampuan pemerintah daerah dalam membiayai sendiri kegiatan pemerintahan, pembangunan, dan pelayanan kepada masyarakat sesuai dengan asas desentralisasi. Penelitian ini bertujuan untuk mengetahui pengaruh belanja modal dan belanja pegawai terhadap tingkat kemandirian keuangan daerah pada Pemerintah Kabupaten dan Kota di Sumatera Barat. Populasi yang digunakan dalam penelitian ini adalah seluruh kabupaten/kota di Provinsi sumatera barat, dengan metode pengumpulan data studi dokumentasi. Hasil penelitian menunjukkan bahwa secara parsial belanja modal berpengaruh negatif dan signifikan terhadap tingkat kemandirian keuangan daerah, sedangkan belanja pegawai tidak berpengaruh terhadap tingkat kemandirian keuangan daerah pada kabupaten dan kota di Provinsi Sumatera Barat. Faktor belanja modal dan belanja pegawai dalam menentukan pengaruh tingkat kemandirian keuangan daerah di Sumatera Barat pada tahun 2016-2017 hanya 12,5%. Hasil ini menunjukkan rendahnya kontribusi belanja modal dan belanja daerah dalam meningkatkan kemampuan daerah untuk menghasilkan pendapatan asli daerah di provinsi Sumatera Barat
Marketing Strategy Universitas Singaperbangsa Karawang Fajar Ramadhan; Syamsu Yusuf
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 2 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i2.509

Abstract

Higher education in Indonesia is a national education subsystem that includes undergraduate, master's, specialist, doctoral, and diploma programs. Higher education institutions are obliged to organize education, research, and community service in accordance with their vision, mission, goals, tasks, and authority. A large number of universities has led to intense competition in getting prospective students. Therefore, universities must have a good "marketing strategy" to continue to exist in the face of competition between universities. Marketing strategies must be based on marketing objectives that consider environmental aspects (Dharmmesta, 2014). Marketing strategies took in connection with existing conditions, SWOT analysis, organization, and control at the University of Singapore Karawang based on Education Quality Standards (accredited). Efforts to monitor the implementation of marketing strategies related to the achievement of performance targets for increasing the number of applicants, including re-registration, the achievement of external and internal marketing activities.
Co-Creation & Retensi Pelanggan dalam Bangunan Strategi Kemitraan Virtual Muhammad Baehaqi
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 2 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i2.541

Abstract

In the turbulence of the marketing environment, customer-company relationships are faced with increasingly transparent collaborative mechanisms. A collaborative network of customer-company interfaces was formed as a result of the development of access, media, and developing technology. In the customer relationship management model, customer involvement through co-creation becomes the dominant paradigm that shapes customer value. The more customers are involved in determining the expected value, the more customers feel the satisfaction that has implications for company loyalty and ability. Customer retention is a part of it, which can be a trigger and mediation for the creation of customer commitment and loyalty.
IFRS dan Ketepatan Waktu Pengakuan Laba Agustina Prativi Nugraheni
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i1.651

Abstract

This study aims to investigate the influence of International Financial Reporting Standards (IFRS) implementation on earning timeliness. Ball and Brown metric is used to examine earning timeliness. This research use Slovin method to determine the number of sample and selection with simple random sampling.The hypothesis tested using regression and chow test. The result show that IFRS hasn’t significantly improve the earning timeliness from before to after IFRS implementation. The reason is earning quality is sensitive to capital market environment and the bearish capital market condition.
Pengaruh Gamifikasi Terhadap Loyalitas Pelanggan Jaringan Hotel Internasional di Surabaya Rean Mitasari; Erris Kusumawidjaya
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 2 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i2.667

Abstract

In this 4.0 technology era, all industry sectors are required to make use of the internet and the latest technology for running their business process. In the tourism industry, especially accommodation, a system named gamification becomes one of the trends applied in the form of mobile applications done by various international hotel chains. By inserting game features such as tier (level), point, and reward, customers are expected to be more loyal by using those features embedded in the application. Therefore, this paper aims to examine to what extent gamification is able to influence customer loyalty of the international hotel chains in Surabaya. The data was collected by distributing an online questionnaire to the customers registered as loyalty program members of an international hotel chain in Surabaya. The study reveals that customer loyalty of the international hotel chain in Surabaya strongly influenced by the benefits obtained from the loyalty program provided in the form of the mobile applications.