Jurnal STIE Semarang (Edisi Elektronik)
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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<![CDATA[MENAKAR PERAN KINERJA PEMBIAYAAN SYARIAH DALAM MENINGKATKAN PROFITABILITAS BANK SYARIAH ]]>
<![CDATA[Ahmad Haris]]>;
<![CDATA[Ardiani Ika Sulistyawati]]>;
<![CDATA[Aprih Santoso]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.455
<![CDATA[The research objective was to prove the effect of mudharabah financing, musyarakah financing and ijarah financing on the profitability (ROA) of Bank Muamalat Indonesia. The research object is Bank Muamalat Indonesia which is a Sharia Commercial Bank (BUS). Bank Muamalat Indonesia data is in the form of quarterly financial reports for the 2012-2019 period, so there are 32 sample data. This study uses secondary data with documentation methods. Data analysis used the classical assumption test (normality / Kolmogorov-Smirnov test, multicollinearity test, heteroscedasticity test, autocorrelation test - Durbin-Watson); Hypothesis testing (t and F tests) and coefficient of determination (R2) as well as multiple linear regression analysis. The results of the study are mudharabah and ijarah financing have no effect on the profitability (ROA) of Bank Muamalat Indonesia, meanwhile, musharaka financing has a negative effect on the profitability (ROA) of Bank Muamalat Indonesia in 2012-2019]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA, KEPEMIMPINAN,KOMPENSASI, DAN MOTIVASI TERHADAP KINERJA PEGAWAI HOTEL PATRA JASA SEMARANG ]]>
<![CDATA[Fidyah Yuli Ernawati]]>;
<![CDATA[Sopi Sopi]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.456
<![CDATA[ievement of the target of the Patra Jasa Semarang hotel in the last 3 years. Both profit oriented and social. Hotel Patra Jasa Semarang is also one of the leading hotels in the Central Java region. This success was obtained due to high employee performance. This study aims to determine the effect of work environment, leadership, compensation, motivation on employee performance. The population of this study were 150 employees at the Patra Jasa Semarang Hotel. The sample in this study used the Slovin formula in order to obtain 109 employees of Hotel Patra Jasa Semarang. The results of this study indicate that work environment variables and compensation have a positive and significant effect on employee performance. This is indicated by the results obtained from the partial test (t test) for variable X1 with 0.001 (P <0.05) and variable X3 with a value of 0.006 (P <0.05) and for variables X2 Motivation and X4 Leadership there is no effect. on employee performance. It means that work environment variables and compensation can increase employee performance at Hotel Patrajasa Semarang. The higher the compensation, the higher the performance, and vice versa. For the variable work environment, the better the work environment in that place, the higher the employee performance at Hotel Patra Jasa Semarang. The motivation variable has no effect, it means that high motivation does not necessarily have an impact on employee performance and vice versa, while the leadership variable does not affect employee performance, it means that the better the leadership has less meaning in giving the effect of increasing employee performance at Hotel Patra Jasa Semarang. On the other hand, the lack of good leadership does not have a significant effect on the decline in employee performance at Hotel Patra Jasa Semarang. The conclusion of this study is that there is a positive influence of work environment variables on employee performance, because the P-value of the work environment variable is 0.001 (P <0.05) so that the proposed hypothesis is accepted, there is no influence of leadership variables on employee performance, because the P-value in the leadership variable of 0.451 (P> 0.05) so that the proposed hypothesis is rejected.There is a positive influence of the compensation variable on employee performance, because the P-value of the compensation variable is 0.006 (P <0.05) so that the proposed hypothesis is accepted. the influence of the motivation variable on employee performance, because the P-value of the motivation variable is 0.733 (P> 0.05) so that the proposed hypothesis is rejected.]]>
<![CDATA[PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KUALITASS LAPORAN KEUANGAN DINAS PERHUBUNGAN KOTA SEMRANG ]]>
<![CDATA[Arini Novandalina]]>;
<![CDATA[Fidyah Yuli Ernawati]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.457
<![CDATA[The increasing demands of the community for good government governance, has encouraged the central government and local governments to implement public accountability. This study aims to determine the effect of the application of public sector accounting and internal controls on the quality of the Semarang City Transportation Agency's financial reports. The population in this study were all 124 employees at the Semarang City Transportation Agency. The sample in this study used Cluster Random Sampling, which is a method of sampling by cluster. The population is divided into large sampling units called clusters. The results of this study indicate that the variables of the application of public sector accounting, internal control on the quality of financial reports have a positive and significant effect on the performance accountability of government agencies. This is indicated by the results obtained from the partial test (t test) for variable X1 with a value of 2.287> 1.96 with a significance of 0.037 <0.05 and for variable X2 with a value of 2.647> 1.96 with a significance of 0.012 <0.05. This means that if the public sector accounting reporting standards and supervision of the quality of financial reports can be improved, it will produce good accountability performance. The conclusion of this study is that the application of public sector accounting and internal supervision has a positive effect on the quality of financial reports, this indicates that the higher the application of public sector accounting and internal controls, the higher the quality of financial reports]]>
<![CDATA[PENGARUH BRAND SIMILIARITY, BRAND REPUTATION, BRAND PERCEIVED QUALITY, DAN BRAND INNOVATION TERHADAP BRAND IMAGE PERMEN RELAXA DI KABUPATEN KENDAL ]]>
<![CDATA[Diva Riza Fahlefi]]>;
<![CDATA[Ariyani Indriastuti]]>;
<![CDATA[Jefri Heridiasyah]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.459
<![CDATA[Brand is one of the most important things in business competition. A positive brand image can increase customer loyalty to a product, including candy. The candy industry is a very competitive industry with intense competition because there are many choices of candy brands on the market. The purpose of this research is to describe whether there is influence of brand similiarity, brand reputation, brand perceived quality and brand innovation on the brand image of Relaxa candy in Kendal Regency. The population in this study was Relaxa candy in Kendal Regency numbering 477 consumers. The sample in this study was Relaxa Candy in Kendal District. The sampling technique used is purposive sampling, which is determining the sample of all populations with certain criteria. The results of this study indicate that first, brand similiarity has a positive and significant influence on the brand image of Relaxa candy in Kendal Regency. This is indicated by the largest regression coefficient of 0.214. As for the value of tcount 2.134> table (1.66) and sign 0.003. Second, brand image also has a positive effect with a regression coefficient of 0.168. As for the value of tcount 3.259> 1.66 table and 0.002 sign. Third, brand perceived quality has a significant effect on Relaxa candy brand image with a regression coefficient of 0.205. As for the value of tcount 4.669> t table 1.66 and sign 0.000. Fourth, brand innovation has a significant influence on the brand image of Relaxa candy in Kendal Regency with a regression coefficient of 0.236. As for the value of tcount 4.378> 1.66 table and 0.000 sign. In conclusion, brand similiarity, brand reputation, brand perceived quality and brand innovation have a positive and significant effect on the brand image of Relaxa candy in Kendal Regency. This is indicated by the value of Fcount 38.382> F table 2.70 with a significance value of 0.000]]>
<![CDATA[ANALISIS DETERMINAN PERSISTENSI LABA ]]>
<![CDATA[Marhamah Marhamah]]>;
<![CDATA[Edy Susanto]]>;
<![CDATA[Vita Nida Sari]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.460
<![CDATA[Earnings persistence is one component of earnings quality. Earnings persistence is a measure that explains the company's ability to maintain the current amount of profit into the future. Profits of companies that are able to survive in the future will reflect quality profits. The purpose of this study was to determine the effect of leverage, cash flow accruals, sales volatility, and size of company on earnings persistence. The population used in this study were various industrial sector manufacturing companies listed on the Indonesia Stock Exchange, with the determination of the sample using purposive sampling in order to obtain 23 companies. The results showed that the leverage variable does not have a significant effect on earnings persistence. Accruals cash flow has a significant effect on earnings persistence. Sales volatility has no significant effect on earnings persistence. Size of Company has no significant effect on earnings persistence. The coefficient of determination (Adjusted R Square) is 0.259, this means that the variable leverage, cash flow accruals, sales volatility, size of company has a role of 25.9%. With a determination coefficient of 25.9%, it is expected that the company will be able to present financial reports that reflect the quality of earnings so that it can become a reference for potential investors / investors in investing]]>
<![CDATA[PERAN PENGGUNAAN MEDIA ONLINE DALAM PENERIMAAN MAHASISWA BARU ]]>
<![CDATA[Nina Dewi Lashwaty]]>;
<![CDATA[Ina Sholihah Widiati]]>;
<![CDATA[Hadis Turmudi]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.461
<![CDATA[Technological advances especially in the field of information increase the speed of change in all areas of life, including in a company's marketing strategy. STMIK Amikom Surakarta is an educational service provider that has made changes in its marketing methods. Marketing to attract prospective new students is not only done in conventional ways but also includes the use of information technology applications in the form of online media such as websites (web ), whatsapp (WA), instagram (IG), and facebook (Fb). This research was conducted with the aim to find out the use of online media in marketing and its effect on admission of new students at STMIK Amikom Surakarta Academic Year 2019/2020. The type of research is a quantitative econometric approach. Hypothesis testing uses Multiple Linear Regression Analysis, F Test, t Test, and Determination Coefficient Analysis (R2). Reliability test using Cronbach Alpha. Based on the Regression Coefficient it is known that the use of website, whatsapp, and instagram has a positive influence on the admission of new students, while the use of facebook is negative which means it has an opposite relationship. From the F Test result it is known that the simultaneous use of website, whatsapp, instagram, and facebook significantly influences the admission of new students. The t test stated that partially the use of website and whatsapp had a positive and significant effect on admission of new students. While the partial use of instagram has no contribution, even the partial use of facebook besides having no contribution also has an opposite relationship with the admission of new students]]>
<![CDATA[REAKSI INVESTOR TERHADAP SUSPENSI SAHAM TRAM ]]>
<![CDATA[Penta Widyartat]]>;
<![CDATA[Mukhlas Adi Putra]]>;
<![CDATA[Muhammad Fauzi]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.462
<![CDATA[TRAM shares are shares with the largest number of shares in the mining sector. TRAM's shares are shares of PT Trada Alam Minera Tbk, which is currently suspended from the IDX. The suspension by the IDX followed the appointment of Heru Hidayat, the main commissioner of PT Trada Alam Minera Tbk as a suspect in the Jiwasraya insurance corruption case. This research is a qualitative research that will examine the effect of TRAM stock suspension on the sale value of ADRO shares. ADRO shares are shares of PT Adaro EnergyTbk. ADRO shares are the second largest shares in the mining sector after TRAM shares. This research is a qualitative research using the independent t test which tests whether there is a difference in the trading value of ADRO shares before and after suspension of TRAM shares. From the research results obtained a significance value of 0.04, which means that there is a significant difference in the trading value of ADRO shares before and after the date of suspension of TRAM shares]]>
<![CDATA[RISK MANAGEMENT ANALYSIS OF CASH WAQF: CASE STUDY OF BMT WAKAF YAYASAN INVESTA CENDEKIA AMANAH JAKARTA ]]>
<![CDATA[Rahma Yudi Astuti]]>;
<![CDATA[Alamsyah Alamsyah]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.463
<![CDATA[Currently waqf is not just immobile objects that are musholla, mosque, school, orphanage, and grave. However, there are also waqf managed productively such as money waqf. the institution that manages the cash waqf is called nazhir. Institutions that wish to manage the cash waqf must obtain permission from the Indonesian Waqf Board (BHI). Therefore, BMT Wakaf Yayasan Investa Cendekia Amanah is trusted by BWI to manage cash waqf. So in its management, BMT must manage risk well. Risk has become a common thing caused by the existence of uncertainty and has been regarded as sunnatullah life. The purpose of this study is to determine and analyze the risks of what is contained in Islamic micro finance institutions such as BMT. In addition, to find out how to manage the risk of cash waqf during which it is used to invest the principal of the waqf funds. The method used in this study is a qualitative method using three different techniques of interview, documentation, and participatory observation. sources of information taken in this study include the Chairman of Board and treasurer in the form of interviews, documentation data, and observation results in the field. Findings in the field indicate that BMT Wakaf Yayasan Investa Cendekia Amanah has not fully manage the risk of cash waqf funds well so that the financing has stalled. especially in murabahah and ijarah financing, which is followed by the use of large funds of cash waqf, causing loss and loss of the cash waqf substance. Therefore, BMT Wakaf Yayasan Investa Cendekia Amanah must improve the ideal management capacity in managing risk including prudential principles in providing financing to customers and need cooperation with insurance institutions to cover cash waqf loss]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING PADA STAF ACCOUNTING PERUSAHAAN DAGANG DI SEMARANG ]]>
<![CDATA[Fitri Apriliasari]]>;
<![CDATA[Sri Wiranti setiyanti]]>;
<![CDATA[Zumrotun Nafiah]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.464
<![CDATA[One of the negative impacts of the development of accounting science is accounting fraud. This has been experienced by PT Garuda Indonesia Tbk, which made a misstatement in the presentation of financial statements, resulting in suspicions of accounting fraud in the presentation of the financial statements. The purpose of this study is to determine the effect of internal control effectiveness, compensation suitability, and individual morality on accounting fraud with unethical behavior as an intervening variable in accounting staff of a trading company in Semarang. The population of this research is accounting staff of trading companies in Semarang. The sample of this research was 50 accounting staff who were selected by using purposive sampling method. The variables of this study consist of independent variables (effectiveness of internal control, suitability of compensation and individual morality), dependent variables (accounting fraud) and intervening variables (unethical behavior). This research data collection method is a questionnaire. The data analysis in this study used Structural Equation Modeling based on Partial Least Square (SEM-PLS) with the SmartPLS 3.0 analysis tool and the coefficient of determination R-Square (R2) and t test using the Boostrapping method. The results showed that the effectiveness of internal control and individual morality did not have a significant effect on unethical behavior, this can be proven by the negative original sample values, namely -0.193 and -0.001 respectively and the t-statistic value respectively 0.875 and 0.007 which < 1.96. Compensation suitability has a negative and significant effect on unethical behavior, with a negative original sample value of -0.389 and a t-statistic value of 2.490> 1.96. The effectiveness of internal control and individual morality has a negative and significant effect on accounting fraud, with negative original sample values of -0.416 and -0.366 respectively and t-statistic values of 4.253 and 3.550> 1.96, respectively. Compensation suitability has no significant effect on accounting fraud, with a negative original sample value of -0.002 and a t-statistic value of 0.015 which is <1.96. Meanwhile, unethical behavior has a positive and significant effect on accounting fraud, with a positive original sample value of 0.303 and a t-statistic value of 2.622> 1.96. Suggestions from this study are for further research to multiply other variables that affect accounting fraud and for trading companies in Semarang to better understand accounting fraud, the effectiveness of internal controls, suitability of compensation, individual morality, and unethical behavior so that in the future it can become a company that is clean with the principle of transparency.]]>
<![CDATA[PENGARUH PRESENTASE KOMISARIS INDEPENDEN TERHADAP PERGANTIAN AUDITOR EKSTERNAL PERSPEKTIF FRAUD TRIANGLE THEORY ]]>
<![CDATA[Ahmad Hijri Alfian]]>;
<![CDATA[Achmad Zakki Baridwan]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 12 No 3 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v12i3.465
<![CDATA[The purpose of this study is to examine the effect of the percentage of independent commissioners on the change of external auditors. Skousen (2009) study the percentage of independent commissioners is a proxy of Opportunity while the replacement of external auditors is a proxy of Rationalization. The Fraud triangle is the first theory discovered by Cressey (1953) who said that all cheating must be based on three things, namely pressure, opportunity and rationalization. The sample of this study was 42 companies that entered the LQ-45 registered in the Indonesian Stock Exchange in the period of 2017. The analytical method used to examine the effect of the percentage of independent commissioners on external auditor turnover was linear regression analysis. The results of this study indicate that the percentage of independent commissioners has a significant positive influence on the turnover of external auditors. In other words, the fewer the number of commissioners that are independent, the more likely the change in the external auditor before the normal time changes will be the more open the opportunity. Substitution of external auditors before 5 (five) years may be an initial indication of fraud at the company, because the steps to replace external auditors are very rare.]]>
