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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 7 Documents
 1 
Search results for , issue "Vol 4, No 1: Juni 2009" : 7 Documents clear
MEMANFAATKAN TINGGINYA BEBAN TETAP UNTUK MEMPEROLEH KEUNTUNGAN YANG OPTIMAL Lies Indriyatni
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

Some companies, like PT. Telkom, PT. Garuda or some tourist object management companies, obviously need a big infestation for allocating satellite, distribution network, aero planes and some uninstalled utilities. When everything has installed or available, it leaves to the companies to think how to sell the pulses or the tickets as many as possible.It’s concerned that many companies which budget structures contain high fixed costs will face many risks ahead. Companies will be very sensitive to the changes, both in sales volume and the variable costs. These things have been undeniable anymore so that it becomes not relevant to be used as basic accounting in decision making. Instead of being worried by the risks, it’s better to make advantages from the risks itself. It can be done by improving the sales by some other ways; likes setting the more challenging price or fare; become more aggressive in promotion or wider the distribution.The more important thing is not just look on short term profits but also the more important is the long term profits.
Analisis Potensi Penerimaan Pajak Reklame Kota Bandung Periode Tahun 2001 - 2007 Aristanti Widyaningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

The research is purposed to know the potential of advertisement tax income in Bandung. The research method, descriptive analytical method with calculate the level of region autonomy with collecting financial report 2001 up to 2007 in official bandung region income.The results of the research shows that the potential of the advertisement tax from 2001 up to 2002 under target and realization of advertisement tax income. Whereas, the potential of the advertisement tax from 2003 up to 2007 higher from target and realization of advertisement tax income.The writer also wants to give the recommendation to increase collecting subject andobject af advertisement tax so that the potention and the realization advertisement tax income can be known.
PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN DAN DESENTRALISASI SEBAGAI VARIABEL MODERATING TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI KABUPATEN SEMARANG) Achmad Solechan; Ira Setiawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

This research is aimed for investigating the influence of Characteristic of Management Accounting System (MAS) and Decentralization on Managerial Performance at Manufacturing Company in Kabupaten Semarang. Data was gathered from 68 respondents that were chosen using purposive sampling. This research employed regression technique to analyze the obtained data. This research showed that Characteristic of Management Accounting System(MAS) positively influence on Managerial Performance; Decentralization is not influence on Managerial Performance; and then the relationship between Characteristic of Management Accounting System (MAS) and Decentralization is not influence on Managerial Performance.Number Coefficient Determination (Adjusted R Square) equal to 0,812. Matter this means that Characteristic of MAS variable (X1) and Variable Characteristic MAS and Decentralization as Variable Moderating (X1.X2) to Managerial Performance (Y) have contributed to 81,20% in explaining Managerial Performance (Y). While other factors which have an effect on toManagerial Performance have its contribution equal to 18,80%.
PERBANDINGAN PERSEPSI AUDITOR INTERNAL, AKUNTAN PUBLIK, DAN AUDITOR PEMERINTAH TERHADAP PENUGASAN FRAUD AUDIT DAN PROFIL FRAUD AUDITOR Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

The Fraud scheme that is happened in the government and commercial entity has a bad influence to the economic system and harmful to the stakeholders. A professional auditor as the locomotive to move good corporate governance and as a goalkeeper to prevent fraudulence has a great role to create a healthy and accountable economic system. Recent years, there are significant changes in the auditor profession. The change influenced by regulatory from foreignor domestic, directly or indirectly, demand higher requirement in the auditor’s work system.Internal auditor, public accountant, or government auditor relatively different inorganization structural, employment status, job assignment, and guidance used in the audit. However, their work is essentially the same, that is giving sufficient “ to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud” to plan and perform the audit to obtain , whether caused by error or fraud”. This study held to asses and analyze the perception ofinternal auditor, external auditor, and governmental auditor to the fraud audit and the profile of the fraud auditor when they conducted the examination duty.Sampling technique used the purposive sampling. There are 153 respondents, 33internal auditors work in business entity, 66 external auditors work in the Public Accountant Office and 54 government auditors work in BPK. To examine the hypothesis, this study used One Way Anova.The result that there is no different perception significantly between internal auditor, external auditor and government auditor to the Fraud Audit assignation and The Fraud Auditor profile. Averaged perceptions they have were high. This shows that the three groups of auditor all have strong willingness to prevent, detect, and investigate fraud.
PENGARUH MOTIVASI KERJA DAN KOMPETENSI PROFESIONAL GURU TERHADAP PROSES PEMBELAJARAN DI SMP NEGERI KOTA SEMARANG Tri Sulasmiyati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

The study deals with the effect of work motivation and teachers’ professional competence on the learning process of state Junior High Schools of Semarang. The problems under study are (1) to what extent is the effect of work motivation on the learning process of State junior High Schools of Semarang, (2) to what extent is the effect of teachers’ professional competenceon the learning process of State Junior Hihg Schools of Semarang, and (3) to what extent is the effect of both work motivation and teachers’ professional competence on the learning process of State Junior High Schools of Semarang.The study adopts a multiple regression analysis. The analysis is used to examine the extent of the effect of work motivation as the independent variable on the learning process as the dependent variable, the extent of the effect of teachers’ professional competence as the independent variable on the learning process of the State Junior High Schools of Semarang, and the extent of the effect of both work motivation and teachers’ professional competence as the independent variables on the learning process as the dependent variable. The sampleconsisted of 206 respondents selected by the use of a proportional stratified random sampling technique and the data were collected by the use of questionnaires.The results of the study show that work motivation significantly affected the learning process of State Junior High Schools of Semarang, indicated by the t-test result of 4.571 which is higher that t-table of 1.660 and had the effect of 31.7%. The teachers’ professional competence significantly affected the learning process of State Junior High Schools of Semarang, indicated by the t-test result of 2.040 which is higher that t-table of 1.660 and had the effect of 28.4%. In addition, both work motivation and teachers’ professional competencesimultaneously and significantly affected the learning process of State Junior High Schools of Semarang, indicated by the F-test result of 12.343 which is higher that the F-table of 3.09 and had the effect of 60.1%.Based on the significant effect of each variable, the teachers of State Junior High Schools of Semarang are suggested to improve their work motivation and professional competence to be able to improve the quality of the teaching-learning process.
Hubungan Struktur Sistem Pengendalian Manajemen dan Proses Sistem Pengendalian Manajemen dengan Kinerja Keuangan Perusahaan pada PT. Kereta Api Indonesia (Persero) Imas Purnamasari
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

Reaching more than 100%, the decrease of financial performance of PT.KAI in 2006 is the highest in recent years. This condition is, to certain extent, caused by insufficient control system. The structure and process of management control system are two parts researchable in an effort to explain the financial performance of PT. KAI. This research is, therefore, conducted to identify: (1) the simultaneous correlation between the structure and process of managementcontrol system and company financial performance, (2) the correlation between the structure of management control system and company financial performance, and (3) the correlation between the process of management control system and company financial performance.This research uses survey-explanatory method by using three different levels ofmanagement as research respondent, namely top, middle, and low. Each level represents financial performance and operation area in terms of return on investment (ROI) year 2006.Findings of the research are as follows: (1) the structure and process of management control system have a simultaneously positive correlation with financial performance. This means that the company financial performance is strongly determined by the system of management control consisting of structure and process, (2) individually, the structure of management control system has positive correlation with financial performance, and (3) theprocess of management control system has positive correlation with financial performance.
FUNGSI DAN PERAN BISNIS RITEL DALAM SALURAN PEMASARAN Tri Joko Utomo
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

Product that be produced must be sold to consumer or end user so that producer gets a financial profit. Producer leads their product to consumer use marketing line. Marketing line usually involves the other side: producer, middlemen, and end consumer or industrial user. There are many kinds of middlemen that can be used by producer to lead their product, one of them is retailer or retail business. Retail business can be classified based on measurement, possession, operational, etc. Even though marketing line can be classified in several levels according to the amount of the middlemen.Retail business has function as middlemen in marketing line and the function ininformation, promotion, negotiation, order, expenditure, risk taker, physical possession, payment and proprietary right. Retail business’s role in marketing line for producer snatch at product, fund, advertising and promotion, consumer, and competitor.

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