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Fidyah Yuli Ernawati
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INDONESIA
Jurnal STIE Semarang (Edisi Elektronik)
ISSN : 20855656     EISSN : 22527826     DOI : -
Core Subject : Economy, Education,
JURNAL EKONOMI STIE SEMARANG is published by SEKOLAH TINGGI ILMU EKONOMI SEMARANG, Center Java, Indonesia. It is published three times a year February, June and October. JURNAL EKONOMI STIE SEMARANG is organized by the Lecturers of STIE SEMARANG and Journal Developer Team. The articles published in JURNAL EKONOMI STIE SEMARANG can be in English or Indonesian. The scopes of the topics include (1) Accounting Science (2) Management Science (3) Economic Science. Editorial Team welcome submissions of papers describing from researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, management science and economic Science.
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Articles 8 Documents
Search results for , issue "Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020" : 8 Documents clear
UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS, SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Amor Sofandi Aprilliant; Sri Wiranti Setiyanti; Edy Susanto; Marhamah Marhamah
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.393

Abstract

This study aims to determine the effect of company size, profitability, solvency and auditor opinion on audit delay, and to determine the ability of company size to moderate the effect of profitability, solvency and auditor opinion on audit delay. This research is a quantitative study, with the study population being mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique using purposive sampling technique obtained samples of 29 companies. Data collection uses the documentation method, with analysis techniques using multiple linear regression. The results of the study at the significance level of 5% indicate that: 1) profitability has no significant effect on audit delay, 2) solvency has a significant effect on audit delay, 3) auditor's opinion has no significant effect on audit delay, 4) company size has a significant effect on audit delay, 5) company size does not strengthen and weakens the effect of profitability on audit delay, 6) firm size does not strengthen and weaken the effect of solvency on audit delay, 7) firm size does not strengthen and weaken the influence of auditor opinion on audit delay.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN MANAJEMEN MODAL KERJA PELAKU UMKM TERHADAP KEBERHASILAN USAHA DENGAN UMUR USAHASEBAGAI VARIABEL PEMODERASI (STUDI KASUS PADA INDUSTRI KREATIF DI YOGYAKARTA) Khoirunnisa Cahya Firdarini; Agung Slamet Prasetyo
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.394

Abstract

Small and medium enterprises (SMEs) are one of important sector of national economic that have contributed to labor absorption and Gross Domestic Product (GDP). They could survive of financial crisis both in national and global scale. This research examines the effect of accounting information and working capital management toward business success of small and medium enterprise (SMEs) with age of business as moderating variable. The population of this research are small and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. They are handycraft, culinary and fashion. Based on purposive sampling method, total sample of this research is 200 SMEs. Hypothesis testing used is path analysis using structural equation modelling (SEM). The test result shows that accounting information and working capital management have positive and significant effect to the success of SMEs.Age of business as moderating variable also have positive and significant effect to the success of SMEs.
PENERIMAAN FINANCIAL TECHNOLOGY BERBASIS TECHNOLOGY ACCEPTANCE MODEL (TAM) Sutrisno Sutrisno; Diva Riza FAHLEFI; Sarbullah Sarbullah
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.395

Abstract

Tecnology Acceptance Model (TAM) developed by Davis which is a successful and acceptable model in order to predict the acceptance of a new technology. In the last two years, in Indonesia there has emerged a financial technology service that was designed with the open platform principle, OVO. OVO is a service engaged in the field of financial technology, is a smart application designed to make payment services and transactions online, and has penetrated into all business expansion. The purpose of this research is to find out. the effect of perceived ease, perceived risk and attitude of use on the intention of OVO financial technology behavior in Surakarta City. The population used in this study were all users who intended to use OVO financial technology behavior in Surakarta City amounted to 140. The sample used in this study were 60 people. Data analysis methods used are descriptive statistical analysis, validity test, Classic Assumption Test, multiple regression analysis, t-test statistics and the model feasibility test and the coefficient of determination. The results of this study indicate that perceptions of ease have a positive and significant influence on the behavioral intention of OVO financial technology in the city of Surakarta with a significance of 0,000 <0.05. perceived risk has a positive and significant effect on the intention of OVO financial technology behavior in Surakarta City with a significance of 0.002 <0.05. usage attitude has a positive and significant influence on the intention of OVO financial technology behavior in Surakarta City with a significance of 0,000 <0.05. This means that all variables affect the intention of OVO financial technology behavior in Surakarta City. Seeing the results of the research conclusions, that Behavioral Intetion of the users stated that those interested in using OVO financial technology applications with the advantages offered such as free transfers
PENGARUH FIRM SIZE, SALES GROWTH, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012 – 2017) Suci Atiningsih; Asri Nur Wahyuni
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.396

Abstract

The purpose of this study is to examine the effect of firm size, sales growth, asset structure, and profitability on firm value with capital structure as an intervening variable. The population are all companies listed on the Indonesia Stock Exchange. While the sample in this study were all manufacturing companies listed on the Indonesia Stock Exchange Period 2012 - 2017. Sampling using purposive sampling and data analysis methods using multiple linear regression and path analysis. The results of this study are firm size and asset structure have a positive effect on capital structure. Sales growth and profitability have a negative effect on capital structure. Capital structure, sales growth, and asset structure have a negative effect on firm value. Firm size has a positive effect on company value. Capital structure cannot mediate the influence of firm size and profitability on firm value. Capital structure can mediate the effect of sales growth and asset structure on firm value.
PENGARUH KEPEMILIKAN INTERNAL, KUALITAS AUDIT DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Zumrotun Nafiah; Sopi Sopi
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.397

Abstract

Establishment of a company has a clear goal one of which is to maximize the firm value. There are many factors affecting firm value and this study intends to empirically learning the effect of internal ownership, audit quality, and debt policy to firm value. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange for period 2017-2019, amounting to 149 companies. The sample of the study was selected as many as 11 companies with purposive sampling technique. Data collection method of this research is documentation. Data were analyzed using statistical decriptive and multiple regression analysis. The result shows that there is no positive influence of internal ownership to firm value with p=0.552 (p>0.05), audit quality has significant effect to company value with p=0.035 (p<0.05), debt policy has no significant effect on the firm value with p=0.807 (p> 0.05). The next study must adding other variables that also could affect the firm value such as leverage, profitability, investment, institutional ownership and others
MODEL PREFERENSI KONSUMEN TERHADAP PERBANKAN SYARIAH Purnamie Titisari; Arnis Budi Susanto
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.398

Abstract

This study aims to build a model of consumer preference in choosing Islamic banking. This study uses a comparative study between people's understanding of Islamic banking and conventional banking which is influenced by several factors. The sample in this study amounted to 200 people who had different backgrounds. Existing data were analyzed using Structural equation models (SEM). The research results show that there is a level of understanding and preference of the community towards different Islamic banking which is influenced by several factors developed in this research model. In the next research, it is expected to conduct an assessment of the decision to choose Islamic and conventional banking products that concentrate more on specific products in Islamic banking. In addition, further research is expected to take into account environmental factors and government policies as well as other factors that have not been studied in this study so that it is expected to enrich the knowledge in the field of management, especially consumer preferences and decision making using Islamic banking products
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016-2018 Mariya Ulfah; Penta Widyartati
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.399

Abstract

Timeliness of financial statements has been regulated by the government in accordance with regulations issued by the Otoritas Jasa Keuangan (OJK) which states that public companies are required to submit financial reports no later than the fourth month after the financial year ends. But some companies that are not timely in presenting their financial statements. This study aims to find empirical evidence about the influence of company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation on the timeliness of financial statement submission. The population in this study are property and real estate sub-sector services companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) for the period of 2016-2018, as many as 47 companies. The sample in this study were 35 companies taken by purposive sampling method. The dependent variable is, the timeliness of financial statement submission. While the independent variables in this study are company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation. Data collection methods using the method of library research and documentation methods. Hypothesis testing uses logistic regression at a significance level of 5 percent. The results of hypothesis testing indicate that firm size variables significantly influence the timeliness of financial statement submission with a significance value of 0.024 <0.05. Liquidity variable does not affect the timeliness of financial statement submission with a significance value of 0.437> 0.05. The profitability variable does not affect the timeliness of financial statement submission with a significance value of 0.753> 0.05. The leverage variable does not affect the timeliness of the delivery of financial statements with a significance value of 0.512> 0.05. The auditor's opinion variable has a significant effect on the timeliness of the delivery of the financial statements with a significance value of 0.025 <0.05. KAP reputation variable does not affect the timeliness of financial statement submission with a significance value of 0.998> 0.05.
ANALYSIS OF THE POTENTIAL AND OBSTACLES TO ESTABLISHING A VILLAGE-OWNED ENTERPRISE (BUMDES) IN THE GUNTUR SUBDISTRICT, DEMAK REGENCY Nugroho Tulus Rahayu; Ariyani Indriastuti
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.400

Abstract

Village-Owned Enterprises or BUMDes are pillars of economic activity in the village, which strengthens the village economy. BUMDes is formed by the village government based on the needs and potential of the village. In the Guntur subdistrict, Demak regency, 2 BUMDes have been established, namely SidorukunBUMDes in Sidokumpul village and SumberlancarBUMDes in Bakalrejo village. Eighteen other villages do not yet have BUMDes. The purpose of this study was to determine the initiative of the village government in establishing BUMDes, find out what the potential of the village to establish BUMDes, determine the obstacles in establishing BUMDes. The population of this research is the village government in the Guntur subdistrict, which consists of 20 villages and BUMDesSidorukun and BUMDesSumberLancar. The method used is the census method. Data obtained by interview. The analytical method used is descriptive analysis. The results of this study found that the initiative of the village government in the Guntur sub-district of Demak district in establishing BUMDes was still low. Potentials that can be managed by BUMDes include potentials in agriculture, rice, corn and green beans, cow and goat farms, village markets, and pure water. The obstacles in establishing BUMDes stem from the village government's understanding of BUMDes that is still low.

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