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Contact Name
Luhgiatno
Contact Email
luhgiatno1@stiepena.ac.id
Phone
+6224-6735 414
Journal Mail Official
fokusekonomi@stiepena.ac.id
Editorial Address
Jl.Slamet Riyadi No.40 Gayamsari, Kota Semarang, Jawa Tengah 50248
Location
Kota semarang,
Jawa tengah
INDONESIA
Fokus Ekonomi
ISSN : 19076304     EISSN : 25498991     DOI : https://doi.org/10.34152/fe
Core Subject : Economy,
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
Articles 14 Documents
Search results for , issue "Vol 16, No 2: Desember 2021" : 14 Documents clear
MODEL PENERAPAN MANAJEMEN RISIKO UMKM PADA ERA PANDEMI COVID 19 STUDI KASUS USAHA BATIK TULIS LASEM DI KABUPATEN REMBANG JAWA TENGAH Damayanti .; Rikah .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.424 - 435

Abstract

The Covid-19 pandemic has greatly affected the economy and business in Indonesia, including the Lasem Batik Tulis MSMEs as a leading sector in Rembang Regency that requires good risk management. The design of the risk management model is needed by MSMEs Batik Tulis Lasem at this time. This research uses exploratory case studies with qualitative methods and Group Discussion Forums as the methods used to identify risks. This qualitative research used snow ball sampling technique and obtained five respondents. The results of the study show that business risks have been identified and the risk indicators grouping in business uncertainty in the Lasem batik batik MSMEs based on business areas and uncertainties which include customers, supply, infrastructure, finance and the environment. This must be considered in the application of risk management in the lasem batik business in Rembang Regency. Based on the risk assessment based on ISO 31000: 2009, the researcher designed a risk management model in the Lasem batik MSMEs. It is hoped that this risk management model can be used by entrepreneurs of Batik Tulis Lasem in dealing with business and competition problems during the pandemic and post-covid-19 pandemic.
ANALISIS EMOTIONAL INTELLIGENCE, EFIKASI DIRI DAN PERUBAHAN ORGANISASI TERHADAP KINERJA MELALUI MOTIVASI PADA PT ANGKASA PURA I (PERSERO) Dewi Andriani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.279 - 301

Abstract

PT Angkasa Pura I must carry out restructuring (rearrangement) and reform in the hope of sustainable change. Proper management of employees will create high employee performance which in turn will encourage increased performance. However, PT Angkasa Pura I is facing problems in decreasing the quality and quantity of work results from the specified work standards. Many factors affect employee performance including emotional intelligence, self-efficacy and organizational change. The population in this study were all employees of the Non-Crew Operations Unit of PT Angkasa Pura I, with a total sample of 80 people. The analytical technique used is PLS analysis.Based on the results of the analysis and hypothesis testing that have been carried out and the objectives to be achieved from the research, the following conclusions can be obtained: The results of the analysis obtained that Emotional Intelligence has no contribution to motivation. Self efficacy has no contribution to motivation. Organizational change has a contribution to motivation. Emotional Intelligence has no contribution to performance. The results of the analysis obtained that self-efficacy does not have a contribution to performance. Organizational change has a contribution to performance. The results of the analysis obtained that motivation has a contribution to performance, and the variable Organizational Change provides the largest indirect effect on performance through motivation. This shows that organizational change will increase when through motivation.
RASIO KEUANGAN DAN UKURAN PERUSAHAAN DALAM MEMPREDIKSI KEBIJAKAN DIVIDEN Sri Sudarsi; Ika Rosyada Fitriati; Andi Kartika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.356 - 371

Abstract

This research aims to provide the empirical evidence of financial ratios and the company size in predicting the dividend policy. The research object was carried out on banking companies that listed on the Indonesian stock exchange for the 2014-2018 period. The sample selection was carried out using the proposive sampling method, in which the sample selection used certain criteria, and obtained a sample of 210 companies. Data analysis techniques using the multiple linear regression. The results of this research prove that the profitability ratio has a positive and significant effect on the dividend policy, the company size has a positive and significant effect on the dividend policy, while liquidity has no effect on the dividend policy.
"THE EFFECT OF MONEY ETHICS, TAX MORALE, TAX FAIRNESS AND RELIGIOSITY ON TAX EVASION" Muliani .; Luhgiatno .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.436 - 454

Abstract

Tax evasion is a deliberate and illegal action that reports the amount of tax obligations that is incomplete and inaccurate. Tax evasion occurs when a person or organization intentionally does not comply with their responsibilities. several reasons that led to tax evasion are taxpayers' perception of high tax rates, lack of fairness in the taxation system, lack of honesty, tax revenue used for general state expenditure and others. The gap gap shows that tax evasion practices in Indonesia are increasing from year to year. Based on the Global Financial Integrity (GFI) report from 2004 - 2013, Indonesia ranks ninth as one of the countries that source illicit funds with an average of US $ 18,071 million. The research objective is to examine and analyze the effect of money ethics, tax morale, tax fairness and religiosity on tax evasion.The research method uses causality, the data used are primary data. Data collection procedures are carried out by distributing questionnaires distributed to respondents. The population used in this study were all SMEs in the city of Semarang in 2020 with a total of 1,096 UKM, the sampling technique used purposive sampling and non-probability methods using the Slovin formula to obtain 92 UKM. Data analysis techniques using descriptive statistical analysis, the validity and reliability of the data, the classic assumption test, multiple linear regression analysis and hypothesis testing with the help of SPSS 24.The results of the study include, there is a positive influence of money ethics  and tax fainess on tax evasion , there is a negative effect of tax on tax avoidance, and there is no effect of religiosity on tax evasion. The results of the determination coefficient of the research model amounted to 88.5%. The next research suggestion is to add the independent variable and possibly the intervention and moderation variables in the tax evasion research.
ANALISIS PERBEDAAN REAKSI PASAR SAHAM SEBELUM DAN SESUDAH PENGUMUMAN DAFTAR EFEK SYARIAH DI BURSA EFEK INDONESIA Bintang Gemilang; Hasan Mukhibad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.302 - 312

Abstract

The purpose of this study is to analyze differences in stock market reactions before and after the announcement of the 2019 Sharia Securities List (DES) by the Financial Services Authority (OJK). Market reactions are indicated by differences in share prices which have an impact on the differences in stock returns from before. This is in accordance with the signal theory where there is good news that will be responded to by investors with increasing investor interest in buying these shares, so that the stock return will also increase. The population of this study is all stocks on the Indonesia Stock Exchange in 2019. The sampling method used in this study is the purposive sampling method and produces 78 units of analysis. The data analysis method used was the paired t-test and used the SPSS 25 analysis tool.The results showed that the announcement of the issuance of changes in share status resulted from screening by the Financial Services Authority (OJK) on the Sharia Securities List (DES), there was no difference in stock returns. both in stocks that were previously conventional to become sharia and stocks that were originally sharia to become conventional. In addition, Islamic stocks have a greater difference in return when compared to conventional stocks.
STUDI TENTANG DETERMINAN ACTUAL PURCHASE BEHAVIOR PADA RESTORAN: PENGUJIAN ATAS PERCEIVED FOOD QUALITY, PERCEIVED PRICE, DAN RESTAURANT TRUST Ari Setiyaningrum; Lina Salim
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.372 - 394

Abstract

This study aims to examine a model of the determinants of actual purchase behavior in the context of the restaurant industry. This research specifically examines whether perceived food quality and perceived price have a direct or indirect effect on actual purchase behavior through restaurant trust as a mediating variable in the context of the restaurant industry. Data collection was carried out using an online survey involving 295 respondents who had read online reviews about the restaurants they would visit on the Zomato, Gokuliner, Food Advisor, and Trip Advisor applications. Research data were analyzed using PLS-SEM with smartPLS software. The results of the study found that perceived food quality and perceived price had a direct influence on actual purchase behavior. The study also found that perceived food quality and perceived price have a positive effect on restaurant trust. The results of the mediation test found that restaurant trust was proven to mediate the effect of perceived food quality on actual purchase behavior, but restaurant trust was not proven to mediate the effect of perceived price on actual purchase behavior.
A BIBLIOMETRIC ANALYSIS AND VISUALIZATION OF ACCOUNTING FRAUD DETECTION USING MACHINE LEARNING RESEARCH Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.455 - 471

Abstract

Background: Machine Learning technology used in the field of accounting has been widely studied by scholars all over the world. But there is little research on Accounting Fraud Detection Using Machine Learning (AFDUM) from the perspectives of bibliometrics and visualization, and the research topics and development trends in this field are still unclear.Methods: This paper has applied bibliometric visualization software tools, R-Biblioshiny Package, to study the citation characteristics, international cooperation, author cooperation, and geographical distribution of the Accounting Fraud Detection Using Machine Learning (AFDUM). Finding:The literature data involved in this study are retrieved form the core collection of SCOPUS. A total 320 document are obtained, and the most frequent document type is article of Business Management & Accounting subject area (181), Computer Science subject area (144), Economics, Econometrics and Finance (103), Decision Science (78), Social Sciences(47) The bibliometric results reveal in terms of science mapping that the publications over the last 6 years (2015-2022) can be summarized to be focused in five research streams (1)financial system, (2)blockchain, (3)crime, (4)deep learning, (5)learning systems, (6)machine learning, (7)anomaly detection, (8)artificial intelligence, (9)risk assesment, (10)data mining  Practical Implications:The paper will identify the leading trends in the journal in terms of papers, authors,institutions, countries, journals, topics and keywords. This study will enable readers achieve full under­standing of the journal.The hot topics in accounting fraud detection there is 3 frontier topics are learning system, financial system, and crime, and would be the foci of future research Conclusion:The present study provides a panoramic view of data mining methods applied in accounting fraud detection by visualization and bibliometrics. Analysis of authors, journals, institutions, and countries could provide reference for researchers who are fresh to the field in different ways. Researchers may also consider the emerging trends when deciding the direction of their study. Originality/Value:The study provides objective evaluation of the jour­nal progress through a decade of its operation; it highlights the achieve­ment and discusses the progress and contribution of the journal to the scientific research.
MODEL PENGEMBANGAN USAHA KECIL DAN MENENGAH BERBASIS SINERGITAS MULTI STAKEHOLDERS Muhammad Tahwin; Anik Nurhidayati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.313 - 326

Abstract

This research aim is to formulate multy-stakeholder synergy model to develop Batik Tulis Lasem Industry. The research object is Batik Tulis Lasem Industry, in Rembang Regency. Data collecting method used is questioner and interview. The sampling technique used is purposive sampling. Analyzing data used is SWOT and triple helix concept. The research result shows that there are twenty two strategic formulas in SWOT matrix, they are six strategy formulations of S-O strategy, seven strategy formulations of S –T strategy, three strategy  formulations and  six strategy formulations of W-T strategy. Based on the strategic formulation  in SWOT matrix, the results are fifteen triple helix  perspective strategy formulas, they are five strategy formulations of S-O strategy, four strategy formulations of S-T strategy, two strategy formulations of W-O strategy, and four strategy formulations of  W-T strategy. The strategy formulations are the multi-stakeholder synergy model as the collaboration of the government, college and industry to develop Batik Tulis Lasem.
PERFORMANCE DIFFERENCE VIEWED FROM QUALITY OF LEADERSHIP, EMOTIONAL INTELLIGENCE AND WORKING MOTIVATION OF TEACHERS IN SMA AND SMK BATIK Ambang Wibana; Istiatin .; Bambang Mursito
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.395 - 406

Abstract

The purpose of the research are to analyze: 1) Differences in the performance teachers of SMA and SMK Batik Surakarta in terms of leadership quality; 2) Differences in the performance teachers of SMA and SMK Batik Surakarta in terms of emotional intelligence; 3) Differences in the performance teachers of SMA and SMK Batik Surakarta in terms of work motivation. The population of research 181 teachers in SMA and SMK Batik Surakarta. The sample was 100 teachers. Data analysis techniques using different test analysis independent sample t-test. The result of research showed that; 1) leadership  quality variable  has   t-count value of 2,152 and sig value 0,034 < 0,05, meaning that there are differences in the performance teachers of SMA and SMK Batik Surakarta; 2) emotional intelligence variable obtained value of t count 2,120 and sig value 0,036 < 0,05, meaning that there are differences in the performance teachers of SMA and SMK Batik Surakarta; 3) work motivation variables obtained t value of 2.995 and have a sig value of 0.004 < 0.05, meaning that there are differences in the performance teachers of SMA and SMK Batik Surakarta in terms of work motivation
STUDI KOMPARATIF KOMUNIKASI BISNIS PADA WIRAUSAHA PRIA DAN WANITA Carin Anggun Tyas; Rauly Sijabat
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.255 - 264

Abstract

The development of technology, globalization, and gender equality, has led women to enter various fields of work that were previously identical to those carried out by men, including entrepreneurs. However, the differences in the characteristics of men and women have implications for the way men and women entrepreneurs run their businesses. Based on these assumptions, this study was conducted to determine whether or not there are differences in business communication run by male and female entrepreneurs in managing their businesses. The research was conducted on male and female entrepreneurs or business owners in the city of Semarang. The results of the study indicate that there are differences in business communication run by male and female entrepreneurs. Where women have business communications that contain more complete messages, use short words and sentences that are carefully selected, delivered clearly, politely, and with full accuracy to the audience (consumers or business partners).

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