Klaim Artikel Anda
Verifikasi kepemilikan artikel akademik
Apakah artikel-artikel ini milik Anda?
Daftarkan diri Anda sebagai author untuk mengklaim artikel dan dapatkan profil akademik terverifikasi dengan fitur lengkap.
Badge Verifikasi
Profil terverifikasi resmi
Statistik Lengkap
H-index, sitasi, dan metrik
Visibilitas Tinggi
Tampil di direktori author
Kelola Publikasi
Dashboard artikel terpadu
Langkah-langkah Klaim Artikel:
- 1. Daftar akun author dengan email akademik Anda
- 2. Verifikasi email dan lengkapi profil
- 3. Login dan buka menu "Klaim Artikel"
- 4. Cari dan klaim artikel Anda
- 5. Tunggu verifikasi dari admin (1-3 hari kerja)
Menampilkan 1–9 dari 9 artikel
EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM
Wahdi, Nirsetyo
; Gusmao, Cristino
; S. Amaral, Adolmando
; Luhgiatno, Luhgiatno
; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. A...
Sumber Asli
Google Scholar
DOI
MUDHARABAH, MUSYARAKAH, AND MURABAHAH AS DETERMINING FACTORS OF PROFITABILITY IN ISLAMIC COMMERCIAL BANKS
Sulistyawati, Ardiani Ika
; Septiana, Shella
; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
This study aims to analyze and assess the impact of mudharabah, musyarakah, and murabahah financing on the profitability of Islamic Commercial Banks (ICBs) in Indonesia, both individually (partially) and collectively (simultaneously). The research focuses on Islamic Commercial Banks registered with the Financial Services Authority (OJK) during 2019–2021. Using linear regression analysis, a quantitative research approach is employed to investigate the influence of mudharabah, musyarakah, and mura...
Sumber Asli
Google Scholar
DOI
THE INFLUENCE OF WORD OF MOUTH AND PRODUCT QUALITY ON MEDIATED LOYALTY BY PURCHASING DECISION FURNITURE BY CONSUMERS
Juwariyah, Nurul
; Hasanah, Nur
; Akriana, Fajar
; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 2
(2024)
The purpose of this research is to analyze the influence of product quality, price perception and location on customer satisfaction at Warmindo Barokah Kedungmundu. The population in this study were Warmindo Barokah Kedungmundu customers. The research method used was purposive sampling. The data used were 99 respondents using the questionnaire data collection method. Data analysis uses multiple linear analysis. The results from respondent data prove that product quality has a positive and signif...
Sumber Asli
Google Scholar
DOI
MEASURING FIRM VALUES: THE ROLE OF ITS DETERMINING FACTORS
Santoso, Aprih
; Sulistyawati, Ardiani Ika
; Hapsari, Dian Indriana
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 18
, No 2
(2023)
This study aims to analyze the effect of profitability on company value with CSR as the moderation and the effect of profitability and GCG on company value and company size on profitability in Registered Food and Beverage Industry Sub-Sector Companies in the 2014 – 2021 period. The population is all Companies in the Food and Beverage Industry Sub-Sector that are Registered on the IDX for the period 2014 - 2021, while the sample was determined using purposive sampling and obtained 35 companies as...
Sumber Asli
Google Scholar
DOI
Investigation Of Determinants Of Customer Satisfaction
Santoso, Aprih
; Ma’ruf, M. Hasan
International Journal of Management, Business and Social Sciences
Vol 1
, No 2
(2022)
Abstract
The issue with PDAM Tirta Moedal Semarang is that it causes customers to feel unsatisfied, which leads to complaints like: water frequently dies and comes out sparingly. The goal of the study was to determine how trust, an intervening variable, affected the relationship between PDAM Tirta Moedal Semarang's service reputation and customer happiness. The population of this research is the housing community of Graha Mukti Semarang as many as 1,537 people. There were 99.87 samples total in...
Sumber Asli
Google Scholar
DOI
MODEL PEMBUKUAN SEDERHANA UKM BAKSO KLASTER SEMI MODERN DI WILAYAH KOTA SEMARANG
Widiastuti, C Tri
; Santoso, Aprih
; Anandha, Anandha
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 13
, No 1
(2018)
Financial bookkeeping will result in a more informative financial report in order to provide complete information to third parties. But in practice the owner of SMEs are unable to provide financial information in the absence of financial statements. Low quality of human resources and lack of understanding of financial statements are the reason why SMEs owners do not make financial reports. This study aims to analyze financial bookkeeping that has been done and designed a simple financial bookkee...
Sumber Asli
Google Scholar
DOI
IMPLEMENTASI KURIKULUM BERBASIS ENTREPRENEURSHIP UNTUK MENCETAK GENERASI PENGUSAHA DALAM MENGHADAPI BONUS DEMOGRAFI
Meiriyanti, Rita
; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 12
, No 2
(2018)
The unemployment rate in Indonesia based on the data from the Central Bureau of Statistics in 2016 was 5.5%. This number raised concerns since it shows how ready younger generation is to face global competition. Demographic bonus between 2020 and 2030 make the problem even bigger if our goverment and private sector cannot make enough job opportunity for young generation. Entrepreneurship is the solution to create new job opportunities and open the way for Indonesian to get economic sovereignity...
Sumber Asli
Google Scholar
DOI
CASH RATIO SEBAGAI SALAH SATU FAKTOR YANG MEMPENGARUHI CASH DIVIDENDS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2013
Rinawati, Tri
; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 11
, No 2
(2016)
This study aims to examine the factors that affect Cash Dividends. Generally, investors in receipt of dividends over the company wants to make a payment in cash, this is due to the dividend payment in cash would reduce the risks of uncertainty in carrying out investment activities in a company.The type of data in this research is secondary data is data obtained from third parties. Secondary data used in this study comes from external data obtained from the Indonesia Stock Exchange (BEI).This stu...
Sumber Asli
Google Scholar
DOI
PENGARUH CAPITAL INTENCITY RATIO, SIZE, EARNING PER SHARE EPS, DEBT TO EQUITY RATIO, DIVIDEN PAYOUT RATIO TERHADAP MANAJEMEN LABA
Santoso, Aprih
; Puspitasari, Diana
; Widyaswati, Rahmatya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 11
, No 1
(2016)
The financial statements are the means of communicating financial information to parties outside the company. In preparing the financial statements, accrual basis chosen for a more rational and fair in reflecting the real financial condition of the company, but on the other hand the use of the accrual basis may provide more flexibility to the management in selecting the method of accounting for not deviate from the rules of the Financial Accounting Standards applicable. Selection of accounting m...
Sumber Asli
Google Scholar
DOI