JURNAL STIE SEMARANG (EDISI ELEKTRONIK) https://jurnal3.stiesemarang.ac.id/index.php/jurnal <p style="text-align: justify;"><em><strong>JURNAL EKONOMI STIE SEMARANG (Edisi Elektronik)&nbsp;</strong></em>is published by SEKOLAH TINGGI ILMU EKONOMI SEMARANG, Center Java, Indonesia.<span class="apple-converted-space">&nbsp;</span>It is published three times a year February, June and October.<span class="apple-converted-space">&nbsp;</span><em><strong>JURNAL EKONOMI STIE SEMARANG</strong></em><strong>&nbsp; (Edisi Elektronik)</strong>&nbsp;is organized by the Lecturers of STIE SEMARANG and Journal Developer Team.&nbsp;The articles published in<span class="apple-converted-space">&nbsp;</span><em><strong>JURNAL EKONOMI STIE SEMARANG</strong></em><em>&nbsp; (Edisi Elektronik) can be&nbsp;</em>in English or Indonesian. The scopes of the topics include (1) Accounting Science (2) Management Science (3) Economic Science. 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The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.</p> <p>&nbsp;</p> ANALISIS FINANCIAL STABILITY, INEFFECTIVE MONITORING, DAN OPINI AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/800 <p><em>Penelitian ini bertujuan untuk menganalisis indikasi terjadinya fraud dalam perspektif fraud triangle terhadap kecurangan laporan keuangan. Variabel independen dalam indikasi tersebut dengan fraud triangle berupa pressure diukur dengan proksi financial stability, opportunity diukur dengan proksi ineffective monitoring, dan rationalization diukur dengan proksi opini audit. Pada variabel dependen berupa kecurangan laporan keuangan diukur dengan Beneish M Score dilanjutkan dengan variabel dummy. Populasi pada penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Idonesia (BEI) pada tahun 2020-2023. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling sehingga diperoleh 120 sampel. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa financial stability berpengaruh positif terhadap kecurangan laporan keuangan, ineffective monitoring berpengaruh negatif terhadap kecurangan laporan keuangan dan opini audit tidak berpengaruh terhadap kecurangan laporan keuangan</em></p> Nuva Urbach Ahmad Hijri Alfian ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-27 2025-06-27 17 2 1 19 10.33747/stiesmg.v17i2.800 IMPLEMENTASI STRATEGI BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO ROTI https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/801 <p><em>The study was carried out in a quantitative descriptive method. The independent variable consists of 7 aspects of the marketing mix. The dependent variable is the purchasing decision. A Cronbach's Alpha of 0.961 reflects that the questionnaire is reliable. Based on the results of the one-stage Multiple Linear Regression Analysis, it was found that the product, price, promotion, process, physical evidence have positive sign which means it is associated in the same direction with purchasing decisions. Aspects of place and people can be interpreted as having an inverse association with purchasing decisions. From the results of the Simultaneous Test, it was found the simultaneous impact of 7 aspects of the marketing mix on purchasing decisions. The Individual Test indicates that promotion, physical evidence, product, process have an individual impact on purchasing decisions. On the other hand, price, place, people are aspects that do not have an individual impact, in fact place and people have an inverse association with purchasing decisions. Promotion has the most significant impact on purchasing decisions. An R square of 0.920 means that 92% of purchasing decisions are as a result of managing the 7P marketing mix aspects which are well managed by Mungil Bakery Shop Sukoharjo.</em></p> Nina Dewi Lashwaty ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-27 2025-06-27 17 2 20 37 10.33747/stiesmg.v17i2.801 ANALISIS PENGARUH KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL REPONSIBILITY SEBAGAI VARIABEL INTERVENING https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/802 <p><em>This study aims to analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this study are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality. The dependent variable in this study is tax avoidance. This research utilizes secondary data obtained from annual reports. The population used in this study comprises food and beverage companies listed on the Indonesia Stock Exchange for the period 2020- 2022. The sampling technique employed is purposive sampling, with a sample size of 108 samples (3 years x 36 = 108). Data analysis is conducted using SPSS software. The results of this study indicate that managerial ownership has a positive effect on tax avoidance. On the other hand, institutional ownership, independent board of commissioners, audit committee, and audit quality all have negative effects on tax avoidance. Managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality simultaneously influence tax avoidance.</em></p> Widaryanti Widaryanti Jefri Heridiansyah Rudika Harminingtyas Rimba Regi Ananda ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-27 2025-06-27 17 2 38 54 10.33747/stiesmg.v17i2.802 PENGARUH MOTIVASI HEDONIS, BROWSING DAN GAYA BELANJA TERHADAP PEMBELIAN IMPULSIF DI-ECOMMERCE SHOPEE https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/803 <p><strong>ABSTRAK</strong><strong>.</strong> Penelitian ini mengkaji pengaruh motivasi hedonis, browsing, dan gaya belanja terhadap pembelian impulsif pada e-commerce Shopee di kalangan mahasiswa STIE Semarang. Dengan menggunakan pendekatan kuantitatif berbasis survei, penelitian ini melibatkan 68 responden yang dipilih menggunakan rumus Lameshow. Variabel independennya adalah motivasi hedonis, browsing, dan gaya belanja, sedangkan variabel dependennya adalah pembelian impulsif. Pengumpulan data menggunakan kuesioner, uji validitas, dan uji reliabilitas, dengan analisis dilakukan menggunakan IBM SPSS Statistics 23, termasuk uji asumsi klasik, regresi linier berganda, dan pengujian hipotesis. Temuan menunjukkan bahwa motivasi hedonis (t = 2,152, p = 0,003), browsing (t = 2,321, p = 0,023), dan gaya belanja (t = 2,369, p = 0,021) semuanya memiliki efek positif yang signifikan terhadap pembelian impulsif. Penelitian ini menyoroti peran motivasi pribadi dan perilaku belanja online dalam memengaruhi pembelian impulsif. Penelitian di masa mendatang sebaiknya mengkaji lebih jauh faktor-faktor yang mempengaruhi pembelian impulsif, sehingga dapat memberikan wawasan yang lebih mendalam, khususnya bagi mahasiswa STIE Semarang dan individu yang tertarik pada perilaku pembelian konsumen.</p> <p><strong>Kata kunci:</strong> motivasi hedonis, browsing, gaya belanja dan pembelian impulsif</p> Eko Sasono Sopi sopi Anggoro Ning Tyas ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-27 2025-06-27 17 2 55 67 10.33747/stiesmg.v17i2.803 ANALISIS PENGARUH KUALITAS PELAYANAN, HARGA DAN KEMUDAHAN AKSES TERHADAP KEPUASAN PENGUNJUNG DI PLANETARIUM DAN OBSERVATORIUM UIN WALISONGO SEMARANG https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/807 <p><em>Tourism is one of the important sectors as the mainstay of the country's economic resources, especially when the tourist attractions are visited by foreign tourists. The purpose of this study was to determine whether the quality of service, price, and ease of access to visitor satisfaction at the Planetarium and Observatory UIN Walisongo.</em></p> <p><em>This study took a sample of 100 visitors. The data analysis technique used to solve the problems in this study is to use regression analysis. This analysis is used to determine and obtain an overview of the effect of service quality (X1), price (X2), and ease of access (X3) on visitor satisfaction (Y) at the Planetarium and Observatory of UIN Walisongo. Data processing in this study using the SPSS computer program.</em></p> <p><em>The test results obtained first, the service quality variable obtained a t-count value of 3.687 with a significance value of 0.001 smaller than 0.05 and the regression coefficient has a positive value of 0.393. So this study succeeded in proving the first hypothesis which says that “there is a positive effect of service quality on visitor satisfaction at the UIN Walisongo Planetarium and Observatory”. Second, the price variable obtained a t-count value of 2.106 with a significance value of 0.038 smaller than 0.05 and the regression coefficient has a positive value of 0.212. So this study succeeded in proving the second hypothesis which says that “there is a positive effect of price on visitor satisfaction at the Planetarium and Observatory of UIN Walisongo”. Third, the ease of access variable obtained a t-count value of 2.268 with a significance value of 0.026 smaller than 0.05 and the regression coefficient has a positive value of 0.216. So this study succeeded in proving the third hypothesis which says that “there is a positive effect of promotion on visitor satisfaction at the Planetarium and Observatory of UIN Walisongo”.</em></p> <p><em>The conclusion in this study is that service quality (X1), price (X2), ease of access (X3) have a positive effect on visitor satisfaction (Y) planetarium and Observatory UIN Walisongo. Suggestions in this study are to provide services to customers should be in accordance with established service standards. can pay attention to prices well.</em></p> <p><em>&nbsp;</em></p> sopi sopi Muhammad Saefuddin Mina ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-27 2025-06-27 17 2 68 78 10.33747/stiesmg.v17i2.807 MANAJEMEN KONFLIK DALAM PERDAMAIAN https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/696 <p><strong><em>Abstraksi. </em></strong><em>Konflik memiliki arti percekcokan, perselisihan dan pertentangan. Untuk menghindari adanya konflik, kita memerlukan adanya manajemen konflik untuk mewujudkan perdamaian di Indonesia. Manajemen konflik dalam konteks perdamaian memiliki hubungan dengan Sila Ketiga Pancasila yakni “Persatuan Indonesia”. Dalam manajemen konflik, penting untuk mengedepankan sikap saling menghargai dan mencari solusi bersama agar dapat mencapai kepuasan bersama. Konflik adalah segala macam hubungan antara manusia yang mengandung sifat berlawanan, sedangkan manajemen konflik adalah proses yang digunakan untuk mengatasi dan mengatur konflik yang terjadi dalam bisnis/organisasi. Tujuan manajemen konflik adalah untuk mencapai kinerja yang optimal dengan cara memelihara konflik tetap bersifat fungsional dan menghindari perselisihan demi menciptakan perdamaian. Salah satu kajian penting untuk menciptakan perdamaian, baik positif maupun negative, yaitu pengelolaan konflik (conflict management). Apabila kebijakan conflict management terlaksana, maka akan tercapai perdamaian.</em></p> Ziadatul Fariha Ziadatul Fariha ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-27 2025-06-27 17 2 79 89 10.33747/stiesmg.v17i2.696 PENGARUH PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, DAN KEMAJUAN TEKNOLOGI TERHADAP MINAT INVESTASI https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/787 <p><em>Penelitian ini bertujuan untuk menginvestigasi hubungan antara pengetahuan investasi, motivasi investasi, dan kemajuan teknologi terhadap minat investasi. Populasi yang diteliti adalah karyawan CV Sribuana Mukti Indofurniture, yang berjumlah 118 orang. Semua anggota populasi diambil sebagai sampel (sampling jenuh). Data primer yang diperlukan dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa pengetahuan investasi dan motivasi investasi memiliki pengaruh positif yang signifikan terhadap minat investasi, sedangkan kemajuan teknologi tidak menunjukkan pengaruh.</em></p> Dina Novi Anggraini Purwo Adi Wibowo ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-30 2025-06-30 17 2 90 102 10.33747/stiesmg.v17i2.787 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2018-2022 https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/810 <p>Ketepatan waktu pelaporan keuangan merupakan suatu kewajiban bagi setiap perusahaan. Semakin tepat waktu laporan keuangan disampaikan, maka informasi yang disajikan akan semakin bermanfaat bagi para pemakainya dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel solvabilitas, likuiditas, profitabilitas, dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia.</p> <p>Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di BEI tahun 2018-2022 sejumlah 57 perusahaan. Pengambilan sampel menggunakan metode <em>purposive sampling </em>yaitu pemilihan sampel dengan menggunakan pertimbangan tertentu dan diperoleh 19 perusahaan. Variabel dalam penelitian ini yaitu ketepatan waktu, solvabilitas, likuiditas, profitabilitas, dan ukuran perusahaan. Variabel tersebut kemudian diuji dengan menggunakan <em>regresi logistic.</em></p> <p>Hasil penelitian mengidentifikasi bahwa solvabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,398 &gt; 0,05. Likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,332 &gt; 0,05. Profitabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,670 &gt; 0,05. Dan ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,739 &gt; 0,05. Dengan koefisien determinan sebesar 0,229.</p> <p>Untuk penelitian selanjutnya disarankan memperluas objek penelitian, yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia, serta menambah variabel lain misalnya umur perusahaan, reputasi KAP, dan opini auditor agar hasil penelitian lebih bervariasi dan mampu menjelaskan variabel lain yang tidak dapat dijelaskan variabel independen pada penelitian ini.</p> Sri Wiranti Setiyanti Jefri Heridiansyah Rondatul Janah ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-30 2025-06-30 17 2 103 112 10.33747/stiesmg.v17i2.810 PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN TARIF PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/812 <p><em>The evaluation of a company can be measured by how much profit the company makes. Inmanagements intention and desire to reduce and achieve tax minimization, management will tend to work towards tax reduction. This study aims to examine the effect of Tax Planning, Deferred Tax Expenses and Tax Rates on Earnings Management.</em></p> <p><em>The population in this study are manufacturing companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the number of samples in this study were 32 companies. The analysis used in this study is descriptive statistical test, classical assumption test (normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test), multiple linear regression test analysis, and hypothesis testing (coefficient of determination test and t test). The measuring tool used for this analysis is the SPSS Version 26 program.</em></p> <p><em>That based on the partial test (t test), Tax Planning has a negative and insignificant effect on Earnings Management and Deferred Tax Expense has a positive and insignificant effect on Earnings Management, while Tax Rates have a positive and significant effect on Earnings Management. Together (f test), Tax Planning, Deferred Tax Expenses and Tax Rates have an effect on Earnings Management with a significance value of 0.003 &lt;0.05.</em></p> <p><em>For further research, it is recommended to expand the number of samples, not only using one sector but using all sectors listed on the Indonesia Stock Exchange.</em></p> Zumrotun Nafiah Silvia Hendrayanti Sopi Sopi Nur Chasanah ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-30 2025-06-30 17 2 113 124 10.33747/stiesmg.v17i2.812 PENGARUH BIAYA PRODUKSI TERHADAP PENJUALAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2021-2023 https://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/813 <p style="text-align: justify;"><em>This study aims to analyze the influence of raw material costs, labor costs, and overhead costs on sales in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data derived from company financial reports over a three-year period. The results show that raw material costs and labor costs do not have a significant effect on sales, whereas overhead costs have a significant and positive impact. The regression model shows an Adjusted R Square value of 0.936, indicating that 93.6% of the variation in sales can be explained by the three independent variables. The study concludes that effective management of overhead costs can contribute to increased sales performance.</em></p> Wachidah Fauziyanti Layla Asti Aisya Annafia ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-30 2025-06-30 17 2 125 130 10.33747/stiesmg.v17i2.813