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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
 19   20   21   22   23 
Analisis Theory of Planned Behavior dalam Memprediksi Niat Akuntan dalam Memperoleh Gelar Chartered Accountant di Wilayah Jawa Tengah Dwi Artati; Eni Kaharti; Ika Susilowati
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.v20i1.833

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui minat dari para akuntan dalam memperoleh gelar Chartered accountant. Melalui penerapan theory of planned behavior (TPB), penelitian ini bermaksud untuk menemukan bukti empiris tentang pengaruh faktor persepsi dan sikap, norma subjektif, dan kontrol perilaku persepsian akuntan terhadap minat untuk memperoleh gelar Chartered accountant. Sample yang digunakan adalah mahasiswa yang sedang menempuh pendidikan akuntan di Jawa tengah. Pada penellitian ini pengujian variabelnya semua sudah lolos uji asumsi klasik dan validitas dan reliabilitas sebelum dilaksanakan pengujian hipotesis yang menggunakan uji regresi dengan alat analisis SPSS 23. Dimana hasil penelitian ini menemukan bahwa variabel sikap tidak berpengaruh terhadap behavioral intention,variabel norma subjektif tidak berpengaruh terhadap behavioral intention, variabel Kontrol perilaku berpengaruh terhadap behavioral intention dalam memperoleh gelar Chartered accountant di Jawa Tengah.
EFEKTIVITAS DAN PENGARUH PNPM MANDIRI PERDESAAN, ALOKASI DANA DESA, PENDAPATAN ASLI DESA DAN JUMLAH PENDUDUK TERHADAP JUMLAH KEPALA KELUARGA MISKINDI KABUPATEN KEBUMEN TAHUN 2009-2011 Prihartini Budi Astuti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 12 No 2 (2013): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v12i2.1

Abstract

Permasalahan kemiskinan merupakan permasalahan yang kompleks dan multidimensional, oleh karena itu upaya pengentasan kemiskinan harus dilakukan secara komprehensif, mencakup berbagai aspek kehidupan masyarakat dan dilaksanakan secara terpadu. Masalah kemiskinan di Indonesia tidak dapat dipisahkan dari konteks kelembagaan dan tata kelola pemerintahan. Setelah kurang lebih enam tahun sejak pelaksanaan otonomi daerah, sejumlah tantangan tetap ada, namun proses desentralisasi memiliki potensi untuk lebih meningkatkan kesejahteraan dengan membawa pelayanan lebih dekat kepada masyarakat Indonesia, dan terutama kepada orang miskin. Upaya pengurangan kemiskinan sedang dalam proses menjadi lokal, dan pemerintah daerah kini mengikuti jejak nasional dalam menyiapkan strategi pengurangan kemiskinan. Penelitian ini bertujuan untuk mengetahui efektivitas dan pengaruh PNPM Mandiri Perdesaan Simpan Pinjam Perempuan (SPP) , PNPM Mandiri Perdesaan Non-SPP, Alokasi Dana Desa (ADD), Pendapatan Asli Desa (PADs) dan jumlah penduduk terhadap jumlah keluarga miskin di Kabupaten Kebumen pada tahun 2009-2011 baik secara parsial maupun simultan. Hasil analisis data menunjukkan bahwa variabel PNPM Mandiri Perdesaan Simpan Pinjam Perempuan (SPP) berpengaruh secara positif dan signifikan terhadap jumlah KK miskin dengan nilai koefisien sebesar 0,005459, PNPM Mandiri Perdesaan Non-SPP berpengaruh negatif tetapi tidak signifikan terhadap jumlah KK miskin dengan nilai koefisien sebesar -0,002676, Alokasi Dana Desa (ADD) berpengaruh negatif dan signifikan terhadap jumlah KK miskin dengan nilai koefisien sebesar -0,010433, Pendapatan Asli Desa (PADs) berpengaruh negatif dan signifikan terhadap jumlah KK miskin dengan nilai koefisien sebesar -0,022590 sedangkan variabel Jumlah Penduduk berpengaruh secara negatif tetapi tidak signifikan terhadap jumlah KK miskin dengan nilai koefisien sebesar -0,017860. Dari hasil analisis tersebut, diperoleh kesimpulan bahwa PNPM Mandiri Perdesaan Simpan Pinjam Perempuan (SPP), PNPM Mandiri Perdesaan Non-SPP, Alokasi Dana Desa (ADD), dan Pendapatan Asli Desa (PADs) efektif dalam pengentasan kemiskinan di Kabupaten Kebumen tahun 2009 – 2011, karena secara umum telah terjadi keberhasilan program, keberhasilan sasaran dan pencapaian tujuan secara menyeluruh.
PENGARUH ORIENTASI KEWIRAUSAHAAN DAN ORIENTASI PASAR TERHADAP KINERJA PERUSAHAAN MELALUI KEUNGGULAN BERSAING DAN PERSEPSI KETIDAKPASTIAN LINGKUNGAN SEBAGAI PREDIKSI VARIABEL MODERASI (Survey pada UMKM Perdagangan di Kabupaten Kebumen) Harini Abrilia Setyawati
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 12 No 2 (2013): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v12i2.3

Abstract

This research is done on the UMKM retail in Kebumen Regency, by the title “The influence of entrepreneurship and market orientation to performance by competitive advantage as mediation and it is moderated by the perception of environment uncertainty” The purpose of this research is testing the influence of entrepreneurship and market orientation to performance by competitive advantage as mediating and the perception of environment uncertainty as moderating variable. This research is quantitative approach using survey method. The number of respondents is 100 shop owners in Kebumen regency which is determined by using Slovin’s formula. Analysis’s device that used is “Partial Least Square” From the result of this research and data analysis can be concluded that entrepreneurship orientation gives positive impact to market orientation, entrepreneurship orientation gives positive impact to competitive advantage, market orientation does not influence to competitive advantage, entrepreneurship orientation does not influence to performance, market orientation does not influence to performance, competitive advantage does not influence to performance, entrepreneurship and market orientation does not affects to relation performance and competitive advantage and perception of environment uncertainty which does not moderating the relation of competitive advantage and performance.
ANALISIS PENGARUH ORIENTASI PASAR, ORIENTASI PEMBELAJARAN TERHADAP INOVASI PRODUK, DAN KINERJA PEMASARAN (Studi pada Sentra Industri Kecil Rumah Tangga Kerajinan Anyaman Pandan di Desa Grenggeng Kecamatan Karanganyar Kabupaten Kebumen) Gunarso Wiwoho
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 12 No 2 (2013): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v12i2.5

Abstract

Permasalahan yang dihadapi oleh sebagian banyak industri rumah tangga yaitu kurangnya pengetahuan akan mengelola usaha dan bagaimana memajukan usaha. Dalam membuat inovasi produk, suatu perusahaan harus memperhatikan orientasi pasar dan orientasi pembelajaran, sebab pengetahuan tentang orientasi pasar dan orientasi pembelajaran merupakan kunci sukses inovasi produk yang akan dihasilkan yang kemudian akan berpengaruh pada kinerja pemasaran. Tujuan dari penelitian ini adalah untuk menguji apakah ada pengaruh dari peran orientasi pasar, orientasi pembelajaran, terhadap inovasi produk dan kinerja pemasaran. Populasi yang dipilih dalam penelitian ini yaitu pemilik industri kecil rumah tangga kerajinan anyaman pandan di Desa Grenggeng Kecamatan Karanganyar Kabupaten Kebumen yang terdiri dari 30 responden, dengan menggunakan penelitian populasi atau populasi studi sensus. Pengumpulan data menggunakan kuisioner dengan jawaban ST (Sangat Setuju), S (Setuju), TS (Tidak Setuju), dan STS (Sangat Tidak Setuju). Data analisis dengan bantuan program SPSS 18.00 dilakukan melalui uji validitas, reliabilitas, dan analisis jalur. Hasil Analisis yang dihasilkan yaitu secara langsung variabel orientasi pasar dan orientasi pembelajaran mempunyai pengaruh signifikan dan positif terhadap inovasi produk namun, tidak mempunyai pengaruh signifikan terhadap kinerja pemasaran Industri kecil rumah tangga kerajinan anyaman pandan dan secara tidak langsung variabel orientasi pasar dan orientasi pembelajaran mempunyai pengaruh signifikan terhadap inovasi produk. Begitu juga orientasi pasar, orientasi pembelajaran, dan inovasi produk sebagai variabel intervening mempunyai pengaruh signifikan terhadap kinerja pemasaran industri kecil rumah tangga kerajnan anyaman pandan. Kata Kunci: Orientasi Pasar, Orientasi Pembelajaran, Inovasi Produk, dan Kinerja Pemasaran
PERANAN ZAKAT PRODUKTIF DALAM PEMBERDAYAAN MASYARAKAT MISKIN (Studi kasus pada Badan Amil Zakat (BAZ) Kabupaten Kebumen) Hidayat Aji Pambudi
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 12 No 2 (2013): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v12i2.6

Abstract

With the obligation of zakat, allow the poor to participate in public life as well as carrying out its obligations in worship to God, and help to establish the social order. In addition, they also feel as a part of society and not be marginalized by communities in society . Zakat by some Islamic leaders, is considered as a solution for achieving justice for society, particularly economic justice. With the charity, the prosperity of society are expected to further increase or reduce the level of poverty. Besides widening economic inequality has not increased resulting in social tension. This condition could be realized if the charity actually issued by the Moslems who can afford it. Data in 2011 and in 2012 Kebumen district is one of the districts with the highest poverty rates in Central Java. From this fact to note how much influence the productive charity revolving fund to contribute to the alleviation of the poverty high. In addition to determine the effect of charity productive revolving fund research also analyzes the impact on the level of income, consumption, savings and donation before and after receiving productive zakat. The results of this study is known earning charity, supervision and mentoring effect on income, consumption, savings and mustahik infak. Keywords : zakat productive , income , community empowerment , the poor
ANALISIS SEKTOR-SEKTOR PEMBENTUK PDRB DAN PENENTUAN SEKTOR UNGGULAN DI WILAYAH KABUPATEN KEBUMEN Emma Dwi Ratnasari
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 1 (2014)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v13i1.8

Abstract

This study aims to analyze the forming of GRDP sectors in Kebumen, and determine which sectors are priorities to be developed in order to encourage economic growth Kebumen. The research uses descriptive analytical method, the data used are secondary data in the form of time series of GDP Kebumen and Central Java Province with the observation year 2005 to 2009. The analysis used is the analysis of LQ (Location Quotient), shift share, Typology Klassen, Model Growth Ratio (MRP), and Overlay. Results Analysis of Location Quotient (LQ) shows the basic sector in Kebumen is Mining and Quarrying sector, Agricultural sector, services sector and financial sector, Rental and Service, no visible shift of economic structure, where the primary sector is still a focus for regional income, Overlay analysis produced 5 seed sector, the Mining and Quarrying Sector, Agricultural Sector, Industry Sector, Finance, Ownership, and Corporate Services and Services, Klassen Typology analysis showed that the Mining and Quarrying sector and the services sector is a sector advanced and rapidly growing sector, Agriculture and Financial sectors, Renting and Business Services is an advanced but depressed sector, Manufacturing sector is a potential sectors / could still be developed, the analysis of the leading sectors that need to be developed namely Services sector. Based on the analysis in this study, several suggestions can be presented as follows: Kebumen district must give priority to the services sector with a competitive advantage as well as specialization without having to neglect other sectors. Need to develop co-operation of Agriculture, Industry and Services are intensive and sustainable.
ANALISIS PENETAPAN HARGA JUAL DENGAN METODE COST PLUS DAN METODE TINGKAT PENGEMBALIAN ATAS MODAL YANG DIGUNAKAN PADA TOKO MEBEL LESTARI PEJAGOAN Ika Neni Kristanti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 12 No 2 (2013): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v12i2.9

Abstract

The selling price of a product is one element to be considered in deciding to buy consumer products. The cost factor used as a starting point in determining the selling price of the product. Cost plus method and the method of return on capital is one method of determining the selling price based on costs incurred by the company. The purpose of this study was to determine the selling price to cost plus method, method rate of return on capital employed, and find a suitable method for Toko Mebel Lestari. Methods of data collection method is observation, interview, documentation, and literature. Data analysis is to calculate all the cost data on Toko Mebel Lestari and insert selling prices formula. Based on Toko Mebel Lestari selling price per unit produced each month is different. Differences in the cost plus method because the amount of production per unit and fixed boarders. Method of return on capital because of the amount of production and the costs incurred each month. While the difference of the two methods because the return on capital and investment. The method is suitable for Toko Mebel Lestari is a method of cost plus method than the rate of return on capital. Key words : Determining the selling price, cost plus method, method rate of return on capital.
ANALISIS PENGARUH FAKTOR INTERNAL (INTELEGENSI, MINAT, BAKAT, MOTIVASI, USIA) DAN FAKTOR EKSTERNAL (LINGKUNGAN, PENDIDIKAN, PENGALAMAN, PELATIHAN) TERHADAP PEMAHAMAN PEMBIAYAAN MUDHARABAH DAN MURABAHAH (STUDI PADA BMT DI KABUPATEN KEBUMEN) Wati Kusuma
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 12 No 2 (2013): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v12i2.12

Abstract

This study was conducted at Baitul Maal Wa Tamwil (BMT) employee who join in BMT Association of Kebumen Regency. This study is entitled ‘The Effect Analysis of Internal Factors (Intelligence, Interests, Talent, Motivation, Age) and External Factor (Environment, Education, Experience, Training) toward Understanding of Mudharaba and Murabahah " (Case Study at BMT’s employee of Kebumen Regency). This study aims to determine the BMT employee’s understanding of mudharabah and murabahah finance, and also the effect of intelligence, interests, talents, motivation, age, environment, education, experience and training toward the understanding of mudharabah and murabahah finance. The sample method used in this study is sampling purposive, i.e., BMT employee consists of Operations Manager, Marketing Manager, Finance Manager and Marketing who are in 60 respondents with a minimum term of 1 year. The analytical tool used is multiple regression analysis. Based on the study and data analysis, it can be concluded that BMT employee understands on mudharabah finance. Intelligence, talent, and training signficantly effect to mudharabah finance, whereas interests, motivation, age, environment, education and experience insignificantly effect to mudharabah finance. It can be known that BMT employee understands on murabahah. Intelligence, talent, motivation and training significantly effect to murabahah, whereas interest, age, environment, education and experience insignificantly effect on the understanding of murabahah.
Dampak Kebijakan Akreditasi Perguruan Tinggi Terhadap Daya Saing (Competitiveness) Perguruan Tinggi Swasta Di Kabupaten Kebumen Hendrawan Prasetyo
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 1 (2014)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v13i1.13

Abstract

Accreditation policies established by the government was not fully implemented by the private universities in Kebumen. Of the five existing private universities, only two private universities that have implemented policies such accreditation STIE Putra Bangsa and STIKES Muhammadiyah Gombong. While the other three universities namely AMIK PGRI Kebumen, STTM Kebumen, and Dharma Patria Polytechnic Kebumen, accreditation policy does not apply. Accreditation policy will encourage the efforts of private universities in improving the quality and competitiveness. Some private universities are implementing quality policy efforts and make improvements. However, several other private universities have not been applied so that the accreditation policies competitiveness indicators include the number of students, academic faculty qualifications, facilities and infrastructure, and cooperation with external parties can not be optimally carried out by universities that have not implemented the policy of accreditation. The purpose of this study was to determine how the universities accreditation policy impact on the competitiveness of private universities in Kebumen. This type of research is qualitative research, retrieval of data sources using the technique of "purposive sampling" by the number of informants as many as 30 people including structural universities officials, students, and stakeholders. Collecting data in this research is done through observation, documentation and indepth interview. Techniques of data analysis in this study is the analysis of the interactive model, includes four components, namely data collection, data reduction, data display and conclusions or verification. The theory used is a theory about quality assurance. The results of this study found that for private universities that implement accreditation policy of accreditation policies can have an impact on the competitiveness of more optimal effort in improving the quality of the acquisition so the number of students in each new admissions, academic qualifications are sufficient faculty, facilities and infrastructure are more adequate, and the amount of cooperation with external parties can be pursued optimally. But for private univertsities that do not implement the accreditation policies of competitiveness remains to be pursued optimally. Key words : Accreditation, competitiveness, higher education, impact, quality
KEUNGGULAN MANAJEMEN GAYA JEPANG, KOREA SELATAN, CINA, AMERIKA SERIKAT DAN INDONESIA SEBAGAI TOLAK UKUR PERSAINGAN BISNIS DI ERA GLOBALISASI Sunandar Sunandar
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 1 (2014)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v13i1.14

Abstract

Management is the science and art. As a science, management has the general principles that are universal, but the art aspect of the application stage so that the color stands out overall managerial process. Hence the emergence of management style is a reflection of the adjustment application of the general principles of management of the environment in which the managerial process takes place. Management style in Japan, South Korea, China, United States and Indonesia have different advantages depending on factors such as the characteristics of employees, work activities involved in the organizational culture. In a further development excellence enrich the management style of management science it self

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