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Luhgiatno
Contact Email
luhgiatno1@stiepena.ac.id
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+6224-6735 414
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fokusekonomi@stiepena.ac.id
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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 8 Documents
Search results for , issue "Vol 6, No 1: Juni 2011" : 8 Documents clear
MODERASI GAYA KEPEMIMPINAN ATAS PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK Aristanti Widyaningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

The research explains the influence of budget participation toward budgetary slack both directly and non directly with serves as moderating variables by leadership style. The purpose of this research is to examine about (a) direct influence and significant between budget participation and budgetary slack, (b) leadership style can moderate that influence between budget participation and budgetary slack.The research samples are head of special distric in Bandung City Government with 165 population of special distric. The sampling is done by purposive sampling and proportional sampling. The sample is 62 in this research. Data collecting is done by direct distribution with uses the question before, so the validity and reability had been fullfilled. From 120 questioner, there are 62 questioner is gotten and fullfilled completely (51,67%). After colecting the data, through validity and realibility test that have fullfilled classic asumption then it is analyzed by simple regretion for testing the first hyphotesis and regretion with absolute difference score for testing the second and the third hypothesis.The result of the research shows: first, there is direct influence R square 15,7% and the significant is 0,001 between budget participation and budgetary slack. Secondly, the absolute difference score between budget participation and leadership style produce R square 17,5% and it doesn’t evidence to moderate the influence between budget participation and budgetary slack partially.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

This study aims to analyze and provide empirical evidence of the influence of the financial condition of the company, company size, previous audit opinion, auditor tenure client, opinion shopping and auditor quality on the probability of receiving going-concern opinion. Hipotesisi proposed (1) corporate financial conditions affect the probability of accepting the opinion of going concern, (2) firm size effect on acceptance going-concern opinion, (3) previous audit opinion effect on acceptance going-concern audit opinion, (4) client auditor tenure influence on acceptance going-concern audit opinion, (5)opinion shopping influence on acceptance going-concern audit opinion, (6) affect the reception quality of the auditor going-concern audit opinion.This study used 28 manufacturing companies listed on the Stock Exchange 2006-2009. samples obtained by purposive sampling. Data were analyzed using logistic regression analysis.The results showed that firm size, auditor tenure client, opinion shopping and audit quality has no effect on acceptance going-concern opinion. While the company’s financial condition and the previous audit opinion effect on acceptance going-concern audit opinion.
STUDI TENTANG KINERJA TENAGA PENJUALAN (Study of Performance of Sales Persons) Retno Mulatsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

This study will analyze factors that have influence on increase of performance of sales persons, through quality of sales territory design, effectivity of sales persons’s activity, level of experience in selling, technical competence of sales persons and its relevance to the increase of performance of sales persons. This study model uses five hypotheses, that is the better the quality of sales territory design the more effective the activity of sales persons, the higher the level of experience of sales persons in selling the higger the technical competence of sales persons, the higher the technical competence of sales persons the more effective the activity of sales persons, the higher the technical competence of sales persons the higher the performance of sales persons. The technique of sample collection that was used in this study was purposive sampling method, where sample was selected with terms/conditions that were consideres as having essential characterictics that were relevant to this study. The respondents used here were 100 respondents that is the sales persons of PT. Sinar Niaga Sejahtera Distribution Area of Central Java I that have worked for the company for more than one year. The data analysis technique that was used here was the structural equation modeling ( SEM ) from AMOS 16.0 software package in modeling and review of hypotheses. The results of data analysis will explain the causality relation amongst variables that are being developed in this study model.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA Dul Muid
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

This research is aimed to examine the influence of corporate social responsibility (CSR) of stock return (using CAR as a proxy) on the company’s environmentally sensitive category and does not follow the PRPPER from 2008-2009. Analysis of CSR in this research are based on environment and social parameters. It also uses PBV and DER as control variables.The samples which are use in this research are 68 annual report of companies listed in Indonesia Stock Exchange in the 2008-2009. Samples are obtained by using purposive sampling method. Hypothesis testing method used is multiple regression analysis.The result showed only partially CSR (social) variables, which has positive influence on stock return. While CSR variables (environment) variables did not affect the stock return. The result simultaneously with control variables indicate that the variables of CSR (environment) and CSR (social) positive effect on stock return.
ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Analysis about Understanding Students Majoring In Accounting of the Basic Concepts of Accounting) Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

Purpose of this study was to improved empirically about differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools against of the basic concepts of accounting. The sample in this study are 32 students majoring in Accounting, S1 “X” University which is listed as an active second semester students for the academic year 20010/20101 and has completed the introductory course in accounting 1. This study uses Analysis of Variance (ANOVA) test to measure differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools of the basic concepts of accounting. Results showed that there is there is no significant difference of understanding and comprehension of the basic concepts of accounting between students come from IPA high Schools and IPS high schools (H1), significant difference of understanding and comprehension of the basic concepts of accounting between students come from SMK majoring in accounting and IPA high schools (H2), and significant difference of understanding and comprehension of the basic concepts of accounting between students come from SMK majoring in accounting and IPS high schools (H3).
PERSAINGAN BISNIS RITEL: TRADISIONAL VS MODERN Tri Joko Utomo
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

Competition between traditional and modern retail retail most invites attention, because it always puts the traditional retail in a weak position. Characteristics are inversely proportional to the difference weakens the position of traditional retail. Unclear regulations on the retail industry, especially regarding the distance of retail locations, adding a heavy effort to protect traditional retail.The scope of retail competition includes traditional and modern retail factors both internal and external factors, which include all the attributes in the performance aspects, aspects of consumer preferences and regulatory aspects. Aspects of consumer preferences include human resource (related to the services provided), merchandise, price and location.Strategy traditional retail competition with modern retail can be done through the application of model win–win development strategy, which is of mutual benefit or synergy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INTELECTUAL CAPITAL PADA INDUSTRI PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

The purpose of this paper is to investigate the determinants of intellectual capital performance in Indonesian banks who listed in Indonesian Stock Exchange over the period 2006-2008. Multiple regression analysis is used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables are bank profitability, efficiency of investment in intellectual capital, barriers to entry, bank efficiency. Results indicate that the standard variables, bank profitability and bank risk, are important. The results also show that investment in information technology (IT) systems, bank efficiency, barriers to entry and efficiency of investment in intellectual capital variables, which have not been considered in previous studies, have a significant impact on intellectual capital performance.The study might help the banking regulators in addressing the factors affecting intellectual capital performance to take actions towards developing their performance and in turn maximise their value creation. This paper adds to the literature on the determinants of intellectual capital performance in banks. In particular, it tests the theories that investment in IT systems, bank efficiency, barriers to entry and efficiency of investment in intellectual capital have impact on intellectual capital performance.
ANALISIS PENGARUH PELATIHAN TERHADAP KINERJA PERSONIL PADA SATUAN DETASEMEN KHUSUS 88 ANTI TEROR POLDA PAPUA Leonard J.F. Kbarek; Gyberth Sitanala
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

Training programs is short and long-term training programs. This is a program that has been implemented by AT Papua Police Detachment 88, and can run properly. Although sometimes have experienced systematic problems in terms of funding and location of the easternmost region of Indonesia.Training of personnel is very influential on the performance of AT Papua Police Detachment 88, the data on the effect of training on performance as contained in the table are cumulative data of respondents who found the answer 73% of the samples taken were 30 personnel, who said the training is very influential.In terms of discipline, achievement, and work ethic, and training considered to be very effective to be used as benchmarks for Detachment 88 AT specifically in relation to the duties and functions of AT Detachment 88 police jurisdictions in the area of Papua.

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