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Fokus Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
ISSN : 19076304     EISSN : 25498991     DOI : https://doi.org/10.34152/fe
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 16, No 1: Juni 2021" : 14 Documents clear
PENGARUH PENURUNAN TARIF PPH, PELAYANAN PAJAK, SERTA SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Agus Widodo; Hetty Muniroh
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.58-78

Abstract

The research that has been conducted aims to determine the effect of lowering income tax rates, tax services, and tax penalties on the compliance of UMKM taxpayers in Rembang Regency. This research was conducted on UMKM respondents in the Rembang Regency with a sample of 104 respondents. The sampling technique uses purposive sampling technique, namely the sample taken meets predetermined criteria. Respondents' data were collected using questionnaires with a Likert scale of 1-5 categories. The quantitative data analysis method used is the classical assumption test, multiple linear analysis, hypothesis testing using the t test and the coefficient of determination (R2). The results of this study indicate that the reduction in income tax rates, tax services, and tax sanctions have a significant effect on the compliance of MSME taxpayers in Rembang Regency. The practical implications of the results of this study can become a reference for further research and as a basis for policy making from interested parties
PENERAPAN EVENT (DIENG CULTURE FESTIVAL) TERHADAP MINAT KUNJUNG WISATAWAN KE DING BANJARNEGARA Setijadi . .; Yubiharto . .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.145-162

Abstract

This study entitled "The Influence of the Event (Dieng Culture Festival) on the Interest of Visiting Tourists to Dieng Banjarnegara". The purpose of this study was to determine whether the event (Dieng Culture Festival) has an effect on the Interest of Visiting Tourists either individually or both variables together. This research is a quantitative research with a survey method. The population in this study is the tourist end of the DCF Banjarnegara event. The sampling technique used simple random sampling with a sample size of 100 people. The data collection technique used a questionnaire, the tools used as data analysis and hypothesis testing were validity test, reliability test, classical assumption test, multiple linear regression, F test and T test. The results of this study indicate that service quality and trust have an effect on customer loyalty. The contribution value of the variables proposed in this study is only able to explain the purchasing decision variable by 50%. The partial test results of the Variance Value DCF have a positive significant effect on the interest of tourists who visit again. Such tourists rated positive and felt pleasantly about their visit to Banjarnegara District. As it is, tourists have the tendency to make a return visit and manage the DCF (Dieng Culture Festival) as part of their holiday prescription. In increasing the competitiveness of the DCF Banjarnegara event, namely with the growth of the creative economy sector that has the potential to be developed, namely crafts, culinary, performing arts, architecture, music and photography, collective agreement between communities, business players, government and academics on management procedures or regulations and development concepts area is very necessary ,. Increasing public awareness of the importance of cultural preservation, increasing knowledge of good and integrated potential destination management, increasing supervision in the creative economy production process so as to create quality products, able to compete, creating an environment in a comfortable, safe and harmonious destination for DCF visitors.
GOOD CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORTING Yenny Purbandari; Ratna Suryani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.242-254

Abstract

This study aims to examine the effect of the board of directors and audit committee on sustainability reporting. This research was conducted using a quantitative approach. The population of this research is companies that issue sustainability reporting which are listed on the Indonesia Stock Exchange during 2014-2017. The sample of this research is 80 taken by purposive sample method. Based on the results of multiple regression analysis for the board of directors and audit committee, it was obtained an adjusted R2 value of 20.5%. Based on the research results, it can be concluded that, first, the board of directors has no effect on sustainability reporting. The two audit committees have an effect on sustainability reporting.
PENINGKATAN DAYA SAING INDUSTRI KREATIF BERBASIS TEKNOLOGI INFORMASI DAN GOOD CORPORATE GOVERNANCE Herry Laksito
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.79-97

Abstract

The purpose of this study is to examine the enhancement of the competitiveness of creative industries based on information technology and good corporate governance in Central Java. In this research, it is expected to find the right selection of information technology and the application of good corporate governance in an effort to improve the competitiveness of the creative industries in the handicraft sub-sector in Central Java. The sampling technique using purposive sampling method and get 112 respondents as samples that meet all the criteria. The analytical tool used to test the hypotheses in this study uses the Structural Equation Model. The results of this study indicate that it is necessary to utilize the development of information technology and the application of good corporate governance in an effort to increase the company's market competitiveness which will impact on improving company performance. In addition, transparency and accountability are also needed to build stakeholder's trust

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