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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)

jemap
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Published by Universitas Katolik Soegijapranata

ISSN : - EISSN : 2622612X DOI : 10.24167/jemap

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 88 Documents

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Pengaruh Current Ratio, Debt to Equity Ratio, Inventory Turnover dan Return on Equity Terhadap Price Earning Ratio Thio Kori Karunia Odelia; Bonifatius Junianto Wibowo
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This research was conducted to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity on Price Earning Ratio at the automotive industries in Indonesia. The samples of this research were 12 automotive industry companies which go public. The data of this research was secondary data, which obtained from financial statement of 12 automotive industry companies. Those data was collected from www.idx.co.id. Then, The data was analysed by multiple linear regression techniques with the t test. The result shows that the Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity variables have no effect on Price Earning Ratio. It means that Price Earning Ratio is not determined by Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity, but by other factors such as business costs, economic and monetary conditions.

Analisis Strategi 5c Dalam Penyelesaian Kredit Bermasalah Bank Perkreditan Rakyat Md Di Lamongan Jawa Timur Kusuma Wijaya
JEMAP Vol 2, No 1: April 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This study aims to find out the 5Cs strategy adopted in the process of settlement of non-performing loans. Research data were analyzed with descriptive qualitative approach, and collected by studying documents, observation and interviews. These results indicated that the strategy had been implemented effectively in resolving loan problem showed by the decrease of loan problem number from year 2012 to 2014. Data obtained from the Peoples Credit Bank (PCB) MD in the provision of credit could not be separated from non-performing loans. The factors are the failure of the debtor's business, bad characters, house transfering and death of the borrower. Credit settlement strategy undertaken by PCB MD were rescheduling, reconditioning and restructuring. Rescheduling was a change in credit terms concerning the payment schedule and time period, the amount of installment, and the grace period. Reconditioning (back requirements) was a partial or total changes in credit terms which was not limited to, changes in payment schedules, duration, and or other requirements, as long as no change plafon credit. And restructuring (or realignment) was including changes in conditions before credit terms: the addition of bank funds, conversion of all or part of the areas of interest into a new loan principal.

Pengaruh Interaksi Corporate Social Responsibility dan likuiditas Saham Terhadap Earnings Response Coeficient Studi pada Perusahaan Pertambangan di Bursa Efek Indonesia Maria Yosaphat Dedi Haryanto
JEMAP Vol 1, No 2: Oktober 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

This study aims to prove that interaction between CSR and stock’s liquidity will affect earnings response coeficient. Earnings response coefficient is a measure of the magnitude of market reaction to information about the company as reflected by the release of financial statements, especially profit information. So it can be said ERC can reflect the quality of profit information. Reputation of a company becomes a factor that supports the quality of profit information. Corporated social responsibility is a form of corporate concern to the environment that can show the added value of the company in the eyes of investors. Meanwhile, stock liquidity is the amount of stock trading volume in the stock exchange that can give an idea of how big the market or investors have interest in these shares. This study uses a sample of mining companies listed on the Indonesia Stock Exchange and data analysis using Moderated Regression Analysis (MRA). The result of the research proves that alternative hypothesis is accepted. So it can be concluded that the interaction of corporated social responsibility with stock trading liquidity affects the quality of earnings information.

Pengaruh Kepemimpinan Strategis terhadap Kinerja Agen Properti dengan moderasi Motivasi dan Pelatihan Ester Minarni
JEMAP Vol 2, No 1: April 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This research about effect of strategic leadership toward property agent’s performance aimed to know how big was the effect with motivation and training as moderating variabel. This study was conducted in Hore Property Office in Semarang. Population of this research were all of property agents and purposive sampling was conducted toward 75 respondents who are actively running business. Data collecting technique used survey method with questionnaire. Data analysis technique used descriptive and regression analysis with test of the difference of absolute value to know moderating variable. Research result conducted showed that strategic leadership influenced positively and significantly toward agent’s performance. The motivation and training varibles did not significantly influence as moderating variable. It is suggested that there should be strategic guidance for agents to maintain or increase their performances. Motivating and training effort should be developed with variation of technics and activities so becomes fruitful and hands on skill for agents

Pengaruh Kompetisi dan Kooperasi Melalui Koopetisi Terhadap Kinerja Perusahaan(Studi Kasus Pada UMKM Retail Komputer di SCC, Plaza Simpang Lima Semarang) Njoo, Conny Elysia Lazaroni; Sentot Suciarto Athanasius
JEMAP Vol 2, No 1: April 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This research examines the effect of competition and cooperation toward performance through coopetition of computer retail SMEs. This research used path analysis toward 31 SMEs computer retail by purposive sampling. Data collected by questionnaires. The research result showed that competition did not influence toward cooperation and performane, coopetition showed positive effect toward coopetition and business performance. Competition and cooperation through coopetition did not affect business performance.

Identifikasi Jiwa Kewirausahaan pada Pemilik Elisabeth Max di Semarang Vonnie Jane Marsellina; Y. Sugiharto
JEMAP Vol 1, No 2: Oktober 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

The objective of this research is to identify the entrepreneurial spirit of Elisabeth Max owner based on Meredith’s theory of entrepreneurship. In this research, there were 6 respondents. The sampling technique use is purposive sampling, namely sampling by certain requirements or judgments. In this research, it shoud be studied quantatively by likert scale. Based on the study, it was conclude that the owner was included as a self confidence person, task and result oriented, risk taker, leader spirit, original, and future oriented.

Warna Toko Dan Citra Toko (Studi Kasus Pada Toko Stroberi Semarang) Rony Wibowo; M.Y. Dwi Hayu Agustini
JEMAP Vol 1, No 1: April 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

Sebuah toko harus mampu menarik konsumen melalui visual merchandising, sehingga konsumen bersedia melakukan pembelian. Warna sebagai salah satu elemen visual merchandising dapat mempengaruhi persepsi konsumen terhadap citra toko. Toko Stroberi menggunakan warna merah muda yang menonjol dalam tokonya. Warna merah muda memberikan kesan cantik dan manis yang identik dengan wanita dan sesuai dengan produk aksesoris wanita yang dijual toko Stroberi. Dengan kata lain, warna merah muda yang diterapkan pada toko Stroberi dimaksudkan untuk membangun citra toko yang bersifat kewanitaan/feminin. Penelitian ini dimaksudkan untuk mengetahui apakah warna toko Stroberi menciptakan persepsi atas citra toko sesuai dengan warna yang digunakan. Penelitian dilakukan pada 70 remaja putri dan 30 remaja putra yang pernah mengunjungi toko Stroberi. Sampel remaja putra untuk mengkonfirmasi apakah warna toko dipersepsi secara sama oleh remaja putri dan putra. Sampel diambil dengan teknik purposive sampling dan convenience sampling. Data yang dikumpulkan dengan kuesioner dianalisis dengan metode deskriptif analitis. Hasil penelitian menunjukkan bahwa remaja putri mempunyai persepsi yang sama dengan remaja putra terhadap warna toko dan citra toko. Warna dominan toko Stroberi adalah merah muda (yang dimaknai sebagai feminin/bersifat kewanitaan) dan putih (suci dan bersih). Toko Stroberi dicitrakan sebagai toko yang menjual produk aksesoris fashion khusus wanita yang memiliki desain dan tema toko yang feminin. Jadi, warna toko berhasil membentuk citra seperti yang diharapkan pihak toko, yaitu toko yang identik dengan wanita dan feminin.

Implementasi Green Business dalam Ekoturisme di Jawa Tengah (Studi pada Tiga Obyek Wisata) Sentot Suciarto; Agatha Ferijani
JEMAP Vol 3, No 1: April 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

In the year 2025 it is hoped that ASEAN will become tourist destination offering ASEAN experience which unique, diversify, and developing sustainable, inclusive, and responsible tourism. It will become significant contributionto the economic life of ASEAN community. According to that vision, Indonesia also develops tourism which environment friendly and green business. Ecoturism as traveling activities to destination region should folow natural rules for enjoying natural beauty, including education-comprehension and support to conservation which could increase local community income. In this research selected three tourist ecotourism destination including Morosari Mangrove Forest at Demak Region, Tlogo Tuntang Tourism at Bawen Salatiga, and Forest Park Botanical Garden Mangkunegoro 1 at Lawu Mountain at Karanganyar Region. Research result showed that Mangrove Forest Demak, Tlogo Resort Tuntang and Forest Park Botanical Garden not yet becoming ecotourism and tourist business which profitable and sustainable tourism. There is local management desire to make tourism based on natural wealth or tourist destination which conserving ecology. The three tourist destinations generally need continous improvement so that becoming intereseting ecoturism and profitable. It is needed to continuously conserve flora and fauna, and environment management to attract visitors.

Faktor Pelayanan Publik, Informasi Perpajakan Dan Kepatuhan Wajib Pajak dalam Meningkatkan Kesadaran Masyarakat Membayar Pajak Permenas Djaha; Ni Luh Putu Sri Purnama Pradnyani
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This research is about public service factors, taxation information and taxpayer compliance in increasing public awareness of paying taxes in Tabanan Regency for the 2013-2017 period. Data collection techniques used were questionnaires and documentation. The number of respondents selected in this study were 100 people who are taxpayers who pay taxes to the Tabanan Primary Tax Service Office. The data analysis technique used was factor analysis. The tax awareness factor has an eigen value of 3.892% with a variant percentage value of 19.462%, a tax service factor has an eigen value of 10.967% with a percentage of variance of 54.837%. The tax information factor has an eigen value of 1.674% with a variance of 8.337% while the tax compliance factor with an eigen value of 1.474% with a variance of 7.367%. From the results of data analysis, the most dominant factor influencing public awareness in paying taxes was the tax service. Therefore the Tabanan Primary Tax Service Office employees had to continue maintaining and more improving their service quality to taxpayers.

Analisis Pengaruh Potongan Harga, Paket Bonus, Pajangan dalam Toko dan Suasana Toko Terhadap Perilaku Pembelian Impulsif Pada Pelanggan Minimarket Indomaret Hybrid di Kota Semarang Aria Ahmad Pradana; Retno Yustini Wahyuningdyah
JEMAP Vol 2, No 1: April 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

The purpose of this research is to analyze the effect of discount, bonus pack, in-store display, and store atmosphere towards customer’s impulsive buying decision. The amount of sample in this research is 120. Sampling technique used in this research is purposive sampling and analyzed by multiple linear regression analysis using SPSS version 19. The result showed that discount has a significant and positive effect towards impulsive buying decision; bonus pack has a significant and positive effect towards impulsive buying decision; in-store display has a significant and positive effect towards impulsive buying decision; and store atmosphere has a significant positive effect towards impulsive buying decision.

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