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Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Published by Universitas Putra Bangsa Kebumen
ISSN : 16935209     EISSN : 26232480     DOI : https://doi.org/10.32639/fokbis.v22i2
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi (FokBis) has been published since July 2008 by LP3M Universitas Putra Bangsa. FokBis is a scientific journal that focuses on the area of management, accounting and finance. Fokbis is biannually issued (January-June and July-December). This Journal is indexed in Google Scholar, SINTA, Indonesian One Search, and Dimension.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol. 22 No. 1 (2023): Fokus Bisnis" : 10 Documents clear
Analisis Kesesuaian Tugas dan Teknologi pada Pengambilan Keputusan pada Bank Perkreditan Rakyat Berdasarkan Virtual Meeting Menggunakan Model Modified Task Technology Fit Gusi Putu Lestara Permana; Ida Ayu Widihastarini
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.118

Abstract

Terbatasnya mobilitas berinteraksi langsung di tengah pandemi COVID-19 mendorong sejumlah bank perkreditan rakyat (BPR) memanfaatkan layanan virtual meeting dalam pengambilan keputusan perbankan. Penelitian ini dilakukan untuk mengetahui kesesuaian tugas dan teknologi pada pengambilan keputusan industri perbankan berdasarkan virtual meeting dengan menggunakan model Modified Task Technology Fit. Model tersebut disusun atas tujuh konstruk; Task Characteristics, Technology Characteristics, Task Technology Fit, Utilization, Performance Impact, Perceived of Trust dan Security System. Metode analisis yang digunakan adalah Partial Least Square dengan evaluasi model pengukuran dan model struktural. Hasil penelitian menunjukkan adanya kesesuaian tugas dan teknologi melalui hasil uji hipotesis. 1) Task Characteristics berpengaruh positif terhadap Task Technology Fit, 2) Technology Characteristics berpengaruh positif terhadap Task Technology Fit, 3) Perceived of Trust berpengaruh positif terhadap Utilization, 4) Security System berpengaruh positif terhadap Utilization, 5) Task Technology Fit berpengaruh positif terhadap Utilization, 6) Task Technology Fit berpengaruh positif terhadap Performance Impact dan 7) Utilization berpengaruh positif terhadap Performance Impact.
Literature Review of An Islamic Positive Work Behavior: Ta’awun Siti Nur Azizah; Sri Wahyuningsih; Aris Susetyo
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.161

Abstract

Positive behavior in the workplace is expected to be capable of completing the organization more effectively and increasing performance. One of the Islamic concepts about this behavior is ta'awun which is taken from the Qur'an and means helping each other in doing good. This research is a bibliographical search and is used by researchers to find sources of citations using citation techniques. There are many studies related to ta'awun, researchers agree that 4 indicators of ta'awun behavior are helping co-workers without being asked, helping with work even though it is not their job, helping co-workers is worship, and helping co-workers without expecting anything in return. Positive behavior in the workplace is expected to be capable of completing the organization more effectively and increasing work performance.
The Effect of Government Expenditure on Economic Growth in South Sulawesi Salmawati Salmawati; Junaidi Junaidi
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.234

Abstract

The purpose of this study was to determine the effect of balancing funds on the economic growth of regencies/cities in South Sulawesi Province as measured by the GRDP value. This study specifically analyzes general allocation funds, special allocation funds, and profit-sharing funds, which are considered to have an impact on regional economic growth. The data analysis method used is the Vector Eros Correction Model (VECM) panel, which involves carrying out a stationary test or unit root test, a correlation test, and a Granger causality test. This analysis was carried out with reference to the South Sulawesi Province APBD data for 2019–2021. The results of this study indicate that general allocation funds and special allocation funds do not have a significant effect on economic growth, while profit-sharing funds have a significant effect on the economic growth of districts/cities in South Sulawesi Province.
Leader Member Exchange Mediates the Relationship between Political Skills and Narcissistic Leadership with Organizational Citizen Behavior Kabul Wahyu Utomo; Anggia Boantua Siahaan
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.261

Abstract

This test aims to look at the Relationship between Political Skills and Narcissistic Leadership with Organizational Citizen Behavior mediated by Leader-Member Exchange. This study uses Organizational Citizen Behavior as a dependent variable and Political Skills and Narcissistic Leadership as independent variables.This study used quantitative research methods with sampling techniques in the form of purposive sampling which were distributed to office workers in the Central Jakarta area with an age range in the Millennial generation, namely 20 years to 40 years. The number of populations in this study is unknown, so the sampling used the Lemeshow technique with a total sample of 100 respondents. The results of the linear regression in this study show that the proposed hypothesis exists that is appropriate and not with the research carried out. Where the results showed that there was a significant relationship between political skills and OCB but narcissistic leadership with OCB did not have a significant relationship. The results also showed that leader-member exchanges can mediate the relationship between variables of political skills and narcissistic leadership with employee organizational citizen behavior.
The Role of the Cloud in moderating Management Support for the Quality of Hospitality Accounting Information Systems Dedy Husrizal Syah; Azizul Kholis; Eko Wahyu Nugrahadi; Taufik Hidayat; Gaffar Hafiz Sagala
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.299

Abstract

The hotel and tourism industry is essential to Indonesia's economy (GDP), especially in North Sumatra, which has the fastest tourist area. The Accounting Information System (SIA) in the hotel industry is beneficial in achieving company goals. Cloud-based SIA integration allows hotels to deliver real-time data so management can access information. This study aims to examine the effect of management support on the quality of SIAs moderated by cloud computing. This study uses quantitative methods by distributing questionnaires. The population in this study is the hotel industry in North Sumatra Province. The sampling technique uses purposive sampling with the criteria of all employees in charge of accounting and financial information systems. The collected data was analyzed using Structural Equational Modelling Partial Least Square (SEM-PLS). The findings obtained from this study showed that management support has a significant positive effect on the quality of accounting information systems, then cloud computing also has a significant positive effect on the quality of accounting information systems, and cloud computing moderates significantly positive relationships between management support and the quality of accounting information systems. The results of this study can be used as recommendations for improving efficiency and accuracy and improving the quality of taking proper business management when an organization implements cloud technology
Analisis Determinan Kerentanan Miskin Rumah Tangga di Provinsi Nusa Tenggara Timur Tahun 2016 Dian Priastiwi
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.352

Abstract

Tujuan penelitian ini adalah menganalisis determinan kerentanan miskin rumah tangga di Provinsi Nusa Tenggara Timur. Kerentanan terhadap kemiskinan dapat didekati dengan menganggap kerentanan sebagai kemiskinan yang diharapkan. Model pendekatan demikian akan didapatkan angka kerentanan miskin rumah tangga. Angka yang diperoleh untuk mengetahui faktor yang mempengaruhi kerentanan miskin rumah tangga, salah satunya mencakup curah hujan. Hasil menunjukkan bahwa Provinsi Nusa Tenggara Timur memiliki angka kerentanan miskin yang rendah secara rata-rata provinsi (angka kerentanan miskin VEP < 0,5). Kota Kupang memiliki angka kerentanan miskin terendah sedangkan angka kerentanan miskin tertinggi berada di Kabupaten Sumba Barat Daya. Variabel curah hujan berpengaruh positif terhadap kerentanan miskin rumah tangga. Rata-rata penciri rumah tangga yang memiliki angka kerentanan miskin tinggi di NTT diantaranya bertempat di Desa, kepala rumah tangga berjenis kelamin perempuan, kepala rumah tangga muda, tingkat pendidikan kepala rumah tangga rendah, serta lapangan kerja utama kepala rumah tangga adalah sektor pertanian dan industri.
Analisis Keputusan Investasi Generasi Z Putu Purnama Dewi; Maria Yunita Apriyati
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.365

Abstract

Rendahnya literasi keuangan mengakibatkan perilaku masyarakat yang rentan akan krisis keuangan dan berpotensi mengalami kerugian akibat kejahatan di sektor keuangan. Otoritas Jasa Keuangan mengatakan  bahwa tingkat pemahaman masyarakat dalam jasa keuangan pasar modal masih cukup rendah. Kustodian Sentral Efek Indonesia (2022) menyatakan bahwa saat ini terjadi penambahan jumlah investor baru di pasar modal yang didominasi oleh kaum muda dengan usia dibawah 30 tahun yang tercatat mencapai 59,91% dari total investor. Jumlah investor di Bali pada tahun 2021 di dominasi oleh generasi z dengan rentan usia 18-25 tahun sebesar 39% (nusabali.com). Tujuan penelitian ini yaitu untuk mengidentifikasi pengaruh literasi keuangan, inklusi keuangan dan pengelolaan keuangan generasi z di kota Denpasar terhadap keputusan investasi. Penelitian ini menggunakan metode kuantitatif serta analisis data menggunakan program SPSS (Statistical Package for Social Science) dengan populasi yaitu generasi z usia produktif (17-28 tahun) di kota Denpasar. Teknik pengambilan sampel yang dipakai adalah purposive sampling dengan menggunakan rumus lemeshow untuk populasi yang tidak diketahui, sehingga jumlah sampel yang diperoleh sebanyak 100 orang. Hasil dari penelitian menunjukan bahwa variabel literasi keuangan, inklusi keuangan, dan pengelolaan keuangan berpengaruh secara positif dan signifikan terhadap keputusan investasi generasi z di kota denpasar.
Pengaruh Kualitas Pelayanan dan Persepsi Harga Terhadap Minat Kunjungan Kembali Pasien melalui Kepuasan di Puskesmas Umum Ngimbang Ummi Uswatun Khasanah; Wisnu Mahendri
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.384

Abstract

Tujuan dilakukannya penelitian ini Untuk mengetahui apakah ada pengaruh kualitas layanan dan persepsi harga terhadap kunjungan kembali pasien melalui kepuasan di Puskesmas Umum Ngimbang. Lokasi penelitian ini di Jl. Pendidikan No. 2, Tapas, Sendangrejo, Kecamatan Ngimbang, Kabupaten Lamongan, Jawa Timur 62273. Variabel yang ada dalam penelitian ini diantaranya kualitas layanan, persepsi harga, kepuasan, minat kunjungan kembali. Kualitas layanan dan persepsi Harga sebagai variabel eksogen, kepuasan sebagai variabel intervening, minat kunjungan kembali sebagai variabel endogen. Data yang digunakan adalah dari pernyataan responden pada kuesioner. Analisis statistik yang digunakan adalah Structural Equation Modeling (SEM) dan alat uji menggunakan SmartPLS 0.3. Hasil penelitian membuktikan kualitas pelayanan secara positif berpengaruh terhadap kepuasan, kualitas layanan secara tidak berpengaruh positif terhadap minat kunjungan kembali, persepsi harga secara positif berpengaruh terhadap kepuasan, persepsi harga secara positif berpengaruh terhadap minat kunjungan kembali, kepuasan secara positif berpengaruh terhadap minat kunjungan kembali, kualitas layanan secara positif berpengaruh terhadap minat kunjungan kembali melalui kepuasan, kualitas layanan secara positif berpengaruh terhadap minat kunjungan kembali melalui kepuasan.
Analysis of the Influence of Competence, Performance Allowances, Work Ethics on Accountability Through Transparency as Intervening Variables in Civil Servants in the Bantul Regional Government Anggita Putri Rachmawati; Sri Hermuningsih; Gendro Wiyono
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.415

Abstract

This analysis examines the phenomenon in the management of civil servants performance allowances that are not in accordance with financial governance, accountability and transparency because the civil servants performance management system is not in accordance with competence so that it affects work ethic. The study aims to analyze the partial effect of competence, performance allowances and work ethic on accountability and transparency in civil servants in Bantul Regional Government. This type of research is quantitative, using the survey method. Data collection using questionnaires with validity and reliability tests, descriptive and inferential data analysis methods. To get newness from previous researchers, researchers added mediation analysis using the path analysis method. This study used a sample of 88 civil servants who received performance allowances in Bantul Regional Government. The results of the study according to the hypothesis test show that competence, performance allowances and work ethic have a positive and significant effect on transparency and on the variables of competence, performance allowances and work ethic have a positive and significant effect on accountability.
Challenges and Opportunities for the Implementation of Internal Audit to Realize Good University Governance in Private Universities in Central Java Nofalina Yodianti; Bernadia Linggar Yekti Nugraheni
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.434

Abstract

This study aims to investigate the efforts and commitments, challenges, and opportunities for the implementation of financial internal audits at Private Universities in Central Java. This study used a qualitative method by conducting interviews with members of the Internal Supervisory Unit at four private universities in Central Java that were accredited as superior. Private universities’ efforts and commitments were analyzed using institutional work theory, while challenges and opportunities were analyzed using institutional logic theory. The results showed that private universities' efforts to implement financial internal audits were realized with the motivation to implement Government regulations related to the accreditation of private universities. The commitment of private universities is indicated by the preparation of Standards of Operations (SOPs) for the implementation of internal audits and the inculcation of organizational culture. The challenges faced by private universities are limited human resources and information system technology. The opportunities that private universities have are an independent internal audit body and the Rector's open and transformative leadership style. The implementation of internal financial audits at private universities requires effort and commitment from the Rector and members of the organization to face challenges both from within and from outside.

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