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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Wirawan, Rendra
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Economics, Econometrics & Finance Social Sciences

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Tolak Ukur Kebijakan Pembagian Dividen pada Perusahaan Go-Public Wirawan, Rendra
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 9 No. 2 (2019): September 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.404 KB) | DOI: 10.30741/wiga.v9i2.466

Abstract

Dividends are profit rights granted to shareholders sourced from the ability of the issuer to make a net profit from operating activities. Dividends are usually distributed at the end of the accounting year which is decided from the results of the GMS (General Meeting of Shareholders). The ratio of the dividend payout rate is called the DPR (dividend payout ratio). This ratio shows the percentage of profits paid by companies in the form of dividends with the total profit available to shareholders. The purpose of this research is to find out and analyze the company's benchmarks in determining dividend distribution policy on companies going public. There are several ratios that can influence companies in determining dividend distribution policies. The ratio is the ratio of profitability which is proxied by the value of ROA, leverage is proxied by the value of Current Ratio and the value of the company which is proxied by the value of PER (Price Earning Ratio). This research is a type of quantitative research using secondary data that is the financial statements of go-public companies in banking companies in 2015-2017. Targeted outputs are international journals, proceedings in local scientific meetings and IPR. TKT is at level 2: the basic assumptions and laws that will be used in technology reaches 80%, the study of literature on the basic principles of technology reaches 80% and the formulation of research hypotheses reaches 80%.
Pengaruh Dimensi Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak: Kabupaten Lumajang WIRAWAN, RENDRA
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 2 (2017): July 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.292 KB) | DOI: 10.30741/assets.v1i2.31

Abstract

Tujuan dari penelitian adalah untuk menguji tentang dimensi kualitas layanan (Tangible, Reilability, Responsiveness, Assurance, dan Empathy) yang mana mempunyai efek penting terhadap Kepuasan Wajib Pajak di Kabupaten Lumajang. Berdasarkan kerangka konseptual dari kualitas layanan dan kepuasan pelanggan, ukuran yang sesuai telah diidentifikasi dan dikembangkan sesuai dengan konteks dalam studi. Dengan menggunakan probability sampling, survei telah dilakukan pada 60 wajib pajak di lingkup Dinas Pengelolaan Keuangan Aset Daerah Kabupaten Lumajang. Hasil menunjukkan bahwa hanya dua dari lima hubungan antar dimensi kualitas layanan terhadap kepuasan wajib pajak yang ditemukan signifikan. Dengan menggunakan analisis regresi linier berganda, temuan penting dalam penelitian ini adalah (1) Tangible, Reliability, dan Responsiveness tidak mempunyai dampak penting terhadap Kepuasan Wajib Pajak, (2) Assurance dan Empathy mempunyai dampak penting terhadap Kepuasan Wajib Pajak. Temuan juga mengungkap bahwa Assurance mempunyai efek dominan dalam mendorong Kepuasan Wajib Pajak.
The Impact of Microfinance on the Income of Micro, Small, and Medium Enterprises (MSE) in Indonesia: A Sectoral Analysis Wirawan, Rendra
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 2 (2024): September 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i2.1379

Abstract

This study investigates the impact of various types of microfinance on the income of micro, small, and medium enterprises (MSMEs) in Indonesia. Utilizing data from the 2022 Micro and Small Industry Survey conducted by Statistics Indonesia, the research employs multiple linear regression analysis to assess the effects of cooperative loans, non-bank financial institutions, and People's Business Credit (KUR) on MSME income across different industry sectors. The results reveal that KUR significantly enhances income across various sectors, demonstrating its effectiveness in improving financial performance. In contrast, the impact of cooperative loans and non-bank financial institutions varies by sector, with cooperative loans showing significant effects only in the tobacco processing industry and non-bank financial institutions impacting primarily the textile sector. These findings highlight the importance of selecting appropriate microfinance options tailored to sector-specific needs. The study underscores that strategic microfinance choices can significantly boost MSME competitiveness and operational efficiency in Indonesia.
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