Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi <p>Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi (FokBis) has been published since July 2008 by P4M STIE Putra Bangsa Kebumen. FokBis is a scientific journal that focuses on the area of management, accounting and finance. Fokbis is biannually issued (July and December). This Journal is indexed in&nbsp;<a href=";user=TL5zbu0AAAAJ">Google Scholar</a>,&nbsp;<a href="">SINTA</a>,&nbsp;<a href=";repository_id=1001">Indonesian One Search</a>, and&nbsp;<a href=";search_type=kws&amp;search_field=full_search">Dimension</a>.&nbsp;</p> en-US (Harini Abrilia Setyawati) (Arya Samudra Mahardhika) Wed, 30 Dec 2020 00:00:00 +0700 OJS 60 Marketing Strategy Universitas Singaperbangsa Karawang <p><em>Higher education in Indonesia is a national education subsystem that includes undergraduate, master's, specialist, doctoral, and diploma programs. Higher education institutions are obliged to organize education, research, and community service in accordance with their vision, mission, goals, tasks, and authority. A large number of universities has led to intense competition in getting prospective students. Therefore, universities must have a good "marketing strategy" to continue to exist in the face of competition between universities. Marketing strategies must be based on marketing objectives that consider environmental aspects (Dharmmesta, 2014). Marketing strategies took in connection with existing conditions, SWOT analysis, organization, and control at the University of Singapore Karawang based on Education Quality Standards (accredited). Efforts to monitor the implementation of marketing strategies related to the achievement of performance targets for increasing the number of applicants, including re-registration, the achievement of external and internal marketing activities.</em></p> Fajar Ramadhan, Syamsu Yusuf ##submission.copyrightStatement## Thu, 31 Dec 2020 00:00:00 +0700 Studi Mengenai Brand Awareness Online Marketplace <p><em>Online media is growing rapidly in Indonesia, including in the field of trade. Internet users in Indonesia are increasing from year to year. Information flow, especially through online media, can come from advertisements and word of mouth. Companies that sell in the online market must be able to make their products have brand awareness so that it will influence the purchasing decision process. One study of brand awareness states that one of them is influenced by the effectiveness of advertising and word of mouth. The results of previous studies indicate inconsistencies of research results related to variables that affect brand awareness. This study aims to examine the differences in the results of previous studies that give different results among studies regarding the factors that influence brand awareness. The sample used in this study is internet users in Indonesia who have already made purchase transactions in the online marketplace. After processing data with SPSS, the results are obtained that the effectiveness of advertisements and word of mouth affects brand awareness.</em></p> Gilang Puspita Rini, Etni Marliana ##submission.copyrightStatement## Thu, 31 Dec 2020 00:00:00 +0700 Pengaruh Belanja Modal Dan Belanja Pegawai Terhadap Tingkat Kemandirian Keuangan Daerah <p>Tingkat kemandirian keuangan daerah merupakan kemampuan pemerintah daerah dalam membiayai sendiri kegiatan pemerintahan, pembangunan, dan pelayanan kepada masyarakat sesuai dengan asas desentralisasi. Penelitian ini bertujuan untuk mengetahui pengaruh belanja modal dan belanja pegawai terhadap tingkat kemandirian keuangan daerah pada Pemerintah Kabupaten dan Kota di Sumatera Barat. Populasi yang digunakan dalam penelitian ini adalah seluruh kabupaten/kota di Provinsi sumatera barat, dengan metode pengumpulan data studi dokumentasi. Hasil penelitian menunjukkan bahwa secara parsial belanja modal berpengaruh negatif dan signifikan terhadap tingkat kemandirian keuangan daerah, sedangkan belanja pegawai tidak berpengaruh terhadap tingkat kemandirian keuangan daerah pada kabupaten dan kota di Provinsi Sumatera Barat. Faktor belanja modal dan belanja pegawai dalam menentukan pengaruh tingkat kemandirian keuangan daerah di Sumatera Barat pada tahun 2016-2017 hanya 12,5%. Hasil ini menunjukkan rendahnya kontribusi belanja modal dan belanja daerah dalam meningkatkan kemampuan daerah untuk menghasilkan pendapatan asli daerah di provinsi Sumatera Barat</p> Siska Yulia Defitri ##submission.copyrightStatement## Thu, 31 Dec 2020 00:00:00 +0700 Co-Creation & Retensi Pelanggan dalam Bangunan Strategi Kemitraan Virtual <p><em>In the turbulence of the marketing environment, customer-company relationships are faced with increasingly transparent collaborative mechanisms. A collaborative network of customer-company interfaces was formed as a result of the development of access, media, and developing technology. In the customer relationship management model, customer involvement through co-creation becomes the dominant paradigm that shapes customer value. The more customers are involved in determining the expected value, the more customers feel the satisfaction that has implications for company loyalty and ability. Customer retention is a part of it, which can be a trigger and mediation for the creation of customer commitment and loyalty.</em></p> <p>&nbsp;</p> Muhammad Baehaqi ##submission.copyrightStatement## Thu, 31 Dec 2020 00:00:00 +0700 Analysis Of The Effect Of Good Corporate Governance, Company Profitability And Risk On Tax Avoidance <p><em>Taxes are one of the main sources of state revenue. The difference in interests between tax authorities and companies based on agency theory will lead to non-compliance by taxpayers or company management which has an impact on companies to do tax avoidance. Tax avoidance actions taken by companies can cause tax revenue by the state to be not optimal. This study aims to analyze the factors that influence tax avoidance. The variables used are GCG, Profitability, and Company Risk to assess the extent to which these variables affect tax avoidance. Based on the purposive sampling method with the period 2017 to 2019, a total of 54 samples from 18 companies were obtained. Hypothesis testing is carried out using multiple linear regression analysis. The results showed that the indicators of corporate risk variables had a positive effect on tax avoidance; the audit committee variable has a negative effect on tax avoidance; Independent commissioner variable, institutional ownership and profitability have no effect on tax avoidance</em></p> Wiandini Sranti Palupi, Nurul Hidayah, Tri Septyanto ##submission.copyrightStatement## Thu, 31 Dec 2020 00:00:00 +0700 Pengaruh Gamifikasi Terhadap Loyalitas Pelanggan Jaringan Hotel Internasional di Surabaya <p><em>In this 4.0 technology era, all industry sectors are required to make use of the internet and the latest technology for running their business process. In the tourism industry, especially accommodation, a system named gamification becomes one of the trends applied in the form of mobile applications done by various international hotel chains. By inserting game features such as tier (level), point, and reward, customers are expected to be more loyal by using those features embedded in the application. Therefore, this paper aims to examine to what extent gamification is able to influence customer loyalty of the international hotel chains in Surabaya. The data was collected by distributing an online questionnaire to the customers registered as loyalty program members of an international hotel chain in Surabaya. The study reveals that customer loyalty of the international hotel chain in Surabaya strongly influenced by the benefits obtained from the loyalty program provided in the form of the mobile applications.</em></p> Rean Mitasari, Erris Kusumawidjaya ##submission.copyrightStatement## Thu, 31 Dec 2020 00:00:00 +0700 Outlook Internasionalisasi UMKM 2021: Meraih Kesempatan dalam Perlindungan Pasca Pandemi <p><em>Pandemi Covid-19 membuat masa depan UMKM di pasar global menjadi lebih tidak pasti. Indonesia adalah salah satu negara dengan jumlah UMKM terbesar dari segi total maupun kepadatan di masyarakat. Dalam artikel ini, sejumlah peristiwa yang terjadi di tahun 2020 digunakan untuk memprediksi masa depan internasionalisasi UMKM di tahun 2021. UU No 11 Tahun 2020 tentang Cipta Kerja, kebijakan social dan physical distancing, keputusan pelarangan impor CPO Uni Eropa, dan kesepakatan Regional Comprehensive Economic Partnership (RCEP) ditinjau. Tinjauan dari keempat kelompok kebijakan ini membawa pada kemungkinan munculnya Peraturan Pemerintah tentang Kemudahan, Perlindungan, dan Pemberdayaan UMK; keberlanjutan dari virtualisasi; perambahan peluang ekspor CPO ke negara-negara IORA dan perbaikan internal industri CPO; serta hadirnya berbagai kerjasama di bidang e-commerce, HAKI, akses pasar, dan inovasi dengan negara-negara ASEAN, Tiongkok, Jepang, Korea Selatan, Australia, dan Selandia Baru. Keberhasilan UMKM dalam meraih peluang dari pasar global ini tergantung dari kemampuan UMKM dalam menjadi pemain sejak awal lewat dukungan pemerintah yang maksimal.</em></p> M. Elfan Kaukab ##submission.copyrightStatement## Thu, 31 Dec 2020 00:00:00 +0700 Peran Modal Intelektual dalam Memoderasi Risiko Investasi dan Struktur Modal Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia <p>Penelitian ini bertujuan untuk menguji peran modal intelektual dalam memoderasi risiko investasi dan struktur modal terhadap nilai perusahaan. Modal Intelektual diukur dengan value added intellectual capital coefficient (VAIC), Risiko investasi diukur menggunakan standar deviasi (SD) dan struktur modal diukur dengan menggunakan debt to equity ratio (DER) dan nilai perusahaan diukur menggunakan price to book value (PBV). &nbsp;Populasi dalam penelitian ini adalah perusahaan manufaktur.Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2018 sub sektor makanan dan minuman. Sampel penelitian berjumlah 12 perusahaan. Metode sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa R Square sebelum adanya moderasi peran modal intelektual, struktur modal dan resiko investasi terhadap nilai perusahaan memberikan masukan sebesar 24,6% dan pada saat modal intelektual memoderasi struktur modal terhadap nilai perusahaan dan resiko bisnis terhadap nilai perusahaan R square sebesar 25,8 %. Hasil penelitian model tanpa moderasi menunjukkan bahwa modal intelektual berpengaruh positif signifikan sebesar 25 %, resiko investasi berpengaruh negative signifikan sebesar -1,063 dan struktur modal berpengaruh negative tidak signifika sebesar -2,121 terhadap nilai perusahaan. Peran modal intelektual dalam memoderasi resiko invesatasi dengan nilai perusahaan berpengaruh positif tidak signifikan sebesar 40,1 % dan antara struktur modal dengan nilai perusahaan berpengaruh negative dan tidak signifikan sebesar -52,7 %.</p> Susanti Widhiastuti, Bilqis Zamzamiria Putri Sukarya, Slamet Ahmadi ##submission.copyrightStatement## Thu, 31 Dec 2020 00:00:00 +0700