Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi http://journal.stieputrabangsa.ac.id/index.php/fokbis <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="https://scholar.google.co.id/citations?hl=id&amp;user=TL5zbu0AAAAJ">Google Scholar</a>,&nbsp;<a href="http://sinta2.ristekdikti.go.id/journals/detail?id=3949">SINTA</a>,&nbsp;<a href="https://www.onesearch.id/Search/Results?widget=1&amp;repository_id=1001">Indonesian One Search</a>, and&nbsp;<a href="https://app.dimensions.ai/discover/publication?search_text=%22Fokus%20Bisnis%20%3A%20Media%20Pengkajian%20Manajemen%20dan%20Akuntansi%22&amp;search_type=kws&amp;search_field=full_search">Dimension</a>.&nbsp;</p> en-US harini.abrilia.setyawati@gmail.com (Harini Abrilia Setyawati) arya@stieputrabangsa.ac.id (Arya Samudra Mahardhika) Fri, 31 Jul 2020 17:05:22 +0700 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Analysis of Market Orientation and Innovation on SMEs Business Performance: Evidence in Kebumen http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/383 <p>This study aims to analyze empirically the influence of customer orientation, competitor orientation, coordination between functions, innovation on business performance in SMEs in Kebumen. The research data was obtained from SME businesses to scientifically test whether customer orientation, competitor orientation, coordination between functions, innovation affects business performance. The sample used in this study were 100 SMEs in Kebumen Regency who had met the established criteria. The analytical method used is multiple linear regression analysis, using the SPSS 21.0 for windows statistical computer program. The results of hypothesis testing in this study indicate that customer orientation and coordination between functions have a positive effect on business performance. Whereas competitor orientation and innovation have no influence on business performance.</p> Ika Susilowati, Eni Kaharti ##submission.copyrightStatement## http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/383 Fri, 31 Jul 2020 00:00:00 +0700 Perjanjian Perdagangan Asimetri Indonesia-Eropa-Inggris Pasca Brexit http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/415 <p>Penelitian ini bertujuan untuk memperkirakan bagaimana asimetri kesepakatan antara Inggris dengan Indonesia pasca Brexit. Tinjauan literatur pada kesepakatan perdagangan internasional dilakukan dengan menelusuri data kesepakatan yang tersimpan dalam basis data Kementerian Luar Negeri Indonesia dalam periode 2010-2019. Hasil memperoleh hanya ada satu kesepakatan dagang Indonesia-Inggris yaitu terkait proyek <em>Fourth Stage Multi-stakeholder Forestry Program </em>(4<sup>th</sup>-MFP). Pada periode yang sama, Indonesia juga ikut serta dalam kesepakatan dagang dengan Uni Eropa bernama <em>Voluntary Partnership Agreement – Forest Law Enforcement Governance and Trade</em> (VPA-FLEGT). VPA-FLEGT asimetri dengan menguntungkan Uni Eropa sementara MFP asimetri dengan menguntungkan Indonesia. Setelah menganalisis kedua kesepakatan, ditemukan kecenderungan bahwa Inggris akan terus mendorong asimetri terjadi karena memiliki undang-undang lingkungan hidup yang ketat dan kebutuhan akan kayu yang besar. Asimetri akan mendorong Indonesia tetap dapat memasok Inggris dengan kayu yang berasal dari sumber-sumber legal pasca Brexit.</p> M. Elfan Kaukab, Ahmad Sahide ##submission.copyrightStatement## http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/415 Fri, 31 Jul 2020 00:00:00 +0700 Pengaruh Motivasi Intrinsik, Motivasi Ekstrinsik dan Komitmen Pelayanan Tenaga Kesehatan Terhadap Kualitas Pelayanan BPJS Kesehatan http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/407 <p>The author of this paper aims to increase the delivery of health workers in private hospitals in serving patients using BPJS health. As for the background of this writing because now BPJS patients' views on health services are not good especially in private hospitals, marked by the issue of electronic media issues about public complaints that there are differences in health services provided by public hospitals compared to BPJS patients where parties public hospitals prioritize public patients more than patients participating in the health BPJS. This research is a quantitative study conducted through surveys and questionnaires. In this study involved 90 respondents in 9 private hospitals which are service providers in collaboration with BPJS in Kebumen Regency. For intrinsic motivation variable of 2,292 is greater than t table 1,198 with a significance value of 0.024 &lt;0.05 so it can be concluded that the hypothesis is accepted. the t value for the extrinsic motivation variable is 0.029 smaller than t table 1.198 with a significance value of 0.977&gt; 0.05 so it can be concluded that the hypothesis is rejected. t value for the commitment variable of 2.470 is greater than t table 1.198 with a significance value of 0.015 &lt;0.05 so it can be concluded that the hypothesis is accepted. The results obtained are intrinsic motivation influencing the quality of labor services in private hospitals. So if the motivation of medical personnel services increases, the quality of services provided will increase. Extrinsic motivation does not affect the quality of labor services in private hospitals. So if the extrinsic motivation of medical personnel services increases / decreases, it cannot stimulate the quality of services provided. Commitment affects the quality of labor services in private hospitals. So if the commitment of medical personnel services increases, the quality of services provided increases. Intrinsic motivation, extrinsic motivation and commitment together affect the quality of labor services in private hospitals. So that the motivation of medical personnel services can stimulate the quality of services provided.</p> Much. Riyadus Solichin, Kabul Trifiyanto ##submission.copyrightStatement## http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/407 Fri, 31 Jul 2020 00:00:00 +0700 Pengaruh Pendidikan Keuangan Keluarga, Pembelajaran Keuangan di Perguruan Tinggi, Sikap Keuangan dan Teman Sebaya Terhadap Literasi Keuangan Mahasiswa http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/499 <p>Tujuan penelitian ini adalah menganalisis pengaruh pendidikan keuangan keluarga, pembelajaran keuangan di perguruan tinggi, sikap keuangan dan teman sebaya terhadap literasi keuangan mahasiswa. Sampel penelitian ini adalah mahasiswa aktif manajemen dan akuntansi S1, di tiga perguruan tinggi terbesar Kota Purwokerto, sampel ini berjumlah 93 mahasiswa aktif dengan pengambilan sampel menggunakan teknik <em>purposive sampling</em>. Data penelitian bersumber dari kuesioner kepada responden dengan data <em>ordinal </em>dan metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil analisa menunjukkan pendidikan keuangan keluarga berpengaruh positif signifikan terhadap literasi keuangan, pembelajaran keuangan di perguruan tinggi berperngaruh positif signifikan terhadap literasi keuangan, sikap keuangan tidak berpengaruh terhadap literasi keuangan dan teman sebaya berpengaruh negatif tidak signifikan terhadap literasi keuangan.&nbsp;&nbsp;</p> Akhmad Darmawan, Firda Ardianti Pratiwi ##submission.copyrightStatement## http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/499 Fri, 31 Jul 2020 00:00:00 +0700 Analysis of the Influence of Intellectual Capital, Working Capital, and Leverage in Affecting Profitability and Its Relationship on the Value of the Company http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/614 <p><em>This study aims to analyze the effect of intellectual capital (VAHU), working capital (working capital turnover / WCT), and leverage (DER) in influencing profitability (ROE) in relation to company value (PBV).</em> <em>The population in this study are companies in the mining, plantation, and consumer goods manufacturing industries listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 40 companies. The sample selection is done using the purposive sampling method and the samples used in this study were 14 companies. This type of research used in this study is a causal type of explanatory research that seeks to test the influence of variables in a structural model.</em> <em>The results showed that: 1). Intellectual capital affects the profitability and value of the company, 2). Working capital turnover does not affect the profitability and value of the company, 3). Time affects the profitability and value of the company, 4). Profitability affects the value of the company. </em></p> Susanti Widhiastuti, Bobby Ekasaputra, Jayadi Jayadi ##submission.copyrightStatement## http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/614 Fri, 31 Jul 2020 00:00:00 +0700 Peran Risiko Sanksi Pajak Pada Pengaruh Good Governance dan Whistleblowing System Terhadap Kepatuhan Wajib Pajak. http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/540 <p>Tujuan penelitian ini adalah untuk menganalis pengaruh <em>good governance </em>dan <em>whistleblowing system </em>terhadap kepatuhan wajib pajak. Selain itu, penelitian ini juga untuk menganalis pengaruh <em>good governance </em>dan <em>whistleblowing system </em>terhadap kepatuhan wajib pajak jika dimoderasi oleh risiko sanksi pajak. Responden dalam penelitian ini berjumlah 104 responden yang berasal dari 22 propinsi. Teknik pengambilan sampel dalam penelitian ini menggunakan <em>purposive sampling</em>, dengan kriteria wajib pajak orang pribadi yang memiliki NPWP. Teknik analisis data dalam penelitian ini menggunakan <em>Partial Least Square </em>dengan bantuan alat WarpPLS. Penelitian ini memperoleh hasil bahwa kepatuhan wajib pajak dipengaruhi oleh <em>good governance </em>dan <em>whistleblowing system</em>. Akan tetapi, penelitian ini tidak dapat membuktikan bahwa risiko sanksi pajak memoderasi pengaruh <em>good governance </em>dan <em>whistleblowing system </em>terhadap kepatuhan pajak. Hal ini karena risiko sanksi pajak merupakan salah satu variabel independen yang dapat memengaruhi kepatuhan wajib pajak.</p> M. Rizki Utama, Amir Hidayatulloh ##submission.copyrightStatement## http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/540 Fri, 31 Jul 2020 00:00:00 +0700 Neophilia dan Dampaknya Bagi Kualitas Pengalaman Penikmat Makanan Lokal Kota Kebumen http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/522 <p><em>This study is limited to the discussion of food consumption which is explored from the dimensions of local food preferences in destinations. This study has three objectives: to establish the neophilic tendency of foods to determine the consumption of new foods; how is the quality of food experiences with neophilia personalities; and how tourist food experiences are moderated by travel motives for new experiences about food in the places visited. This study illustrates a descriptive research scheme, tested on travelers who happen to pass through the city of Kebumen who enjoy "Ambal" satay food by 100 respondents. The study used a partial statistical test (t-test) and Moderated Regretion Analysis (MRA) to look for the effect of variable X on the Y variable. The results showed neophilia personality had a positive effect on the quality of experience. Travel motives that moderate the neophilia personality are not able to moderate the relationship of the neophilia personality to the quality of experience. The conclusions of the study show the higher the neophilia personality and travel motives, the more it can affect the quality of the experience but not with moderation.</em></p> Sigit Wibawanto ##submission.copyrightStatement## http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/522 Fri, 31 Jul 2020 00:00:00 +0700 Menyelamatkan Usaha Mikro, Kecil dan Menengah dari Dampak Pandemi Covid-19 http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/575 <p>Pemerintah telah melakukan berbagai upaya penyelamatan Usaha Mikro, Kecil dan Menengah (UMKM) dari dampak pendemi COVID-19. Tujuan penelitian ini adalah memetakan kebijakan pemerintah dalam memperkuat UMKM tersebut serta memetakan strategi jangka pendek dan jangka panjang yang diperlukan sebagai pelengkap kebijakan tersebut. Penelitian menggunakan metode kualitatif. Penelitian menggunakan data sekunder yang berasal dari berbagai literatur seperti buku-buku, artikel, serta homepage untuk mengakses data dan informasi terkini berkaitan dengan kebijakan penyelamatan UMKM dari dampak pandemi COVID-19. Teknik analisis dilakukan dengan analisis deskriptif. Berdasarkan penelitian, diketahui bahwa keberhasilan kebijakan penyelamatan UMKM dari dampak pandemi COVID-19 perlu didukung dengan strategi jangka pendek dan strategi jangka panjang untuk menjaga kesinambungan UMKM sebagai salah satu pelaku perekonomian Indonesia.</p> Dani Sugiri ##submission.copyrightStatement## http://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/575 Fri, 31 Jul 2020 13:06:01 +0700