Articles
<![CDATA[Exploration Community Empowerment of Lumajang Typical Batik Enterprises for Culture Preservation ]]>
<![CDATA[Joko Setiyo]]>;
<![CDATA[Ratna Daniar Paramita]]>;
<![CDATA[Riza Bahtiar Sulistyan]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 3 (2021): May 2021 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v4i3.1392
<![CDATA[Purpose: This study aims to explore the existing batik culture in Lumajang district and to find out the obstacles faced during the production process. Design/methodology/approach: This research uses a qualitative approach. The data collection method used interviews, observations, and documentation which were carried out in the batik-producing area in Lumajang Regency Findings: The results showed that batik entrepreneurs in Lumajang district, apart from preserving culture, were also used to improve the economy of the surrounding community. The batik culture is in the form of regional motifs such as the batik motif of the great banana, sand, and semeru mountain which are applied to the cloth with the batik process which will later be used as uniforms for the Lumajang Regency Government. Increasing the capacity of batik craftsmen also needs improvement through training activities. Research limitations/implications: This research is limited to cases that exist in batik craftsmen in Lumajang district. Practical implications: This research can be used as input for interested parties to increase batik production. In addition, it can also increase the sense of belonging to the culture around us.. Originality/value: This paper is original Paper type: Research paper]]>
<![CDATA[Optimizing the Creative Industry Through the Development of the Triple Helix Model ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>;
<![CDATA[Noviansyah Rizal]]>;
<![CDATA[Riza Bahtiar Sulistyan]]>;
<![CDATA[Muchamad Taufiq]]>;
<![CDATA[Muhammad Dimyati]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 5 (2021): September 2021 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v4i5.1514
<![CDATA[Purpose: The purpose of this research is to optimize the creative industry through the development of a triple helix model that connects universities, industry, and government. Design/methodology/approach: The method used is an ethnographic approach starting from the collection of literature sources and supported by field data. Findings: The results showed that batik entrepreneurs in Lumajang district, apart from preserving culture, were also used to improve the economy of the surrounding community. The batik culture is in the form of regional motifs such as the batik motif of the great banana, sand, and semeru mountain which are applied to the cloth with the batik process which will later be used as uniforms for the Lumajang Regency Government. Increasing the capacity of batik craftsmen also needs improvement through training activities. Research limitations/implications: This research is limited to bamboo craftsmen in Papring Banyuwangi. Practical implications: This research can be used as input for stakeholders to be used as a reference in optimizing the creative industry. Originality/value: This paper is original Paper type: Research paper]]>
<![CDATA[Pengaruh Firm Size Terhadap Earnings Response Coeffisient (ERC) Dengan Voluntary Disclousure Sebagai Variabel Intervening: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.63
<![CDATA[Earnings information is the most responded by investors because it provides a description of the company’s performance, but information alone is sometimes not enough profit to serve as the basis for decision making of investors because it is possible the information is biased, to measure the level of profit, can use a variable Earnings Response Coefficient (ERC.) The strong market reaction to earnings information reflected in the high earnings response coefficients (Earnings Response Coefficient) or ERC, if earnings are reported to have a response force (power of response). then that reported earnings quality. The purpose of this study was to identify the effects of direct and indirect size, and earnings response disclousure voluntary coeffisient (ERC) This research examined 20 manufacturing companies listed on the Indonesia Stock Exchange-year period 2005-2009. Statistical methods used to test the hypothesis is Structural Equation Model (SEM) with AMOS version 18. The empirical results of this research: The results of this study proves there is no significant effect of Size with Earnings Response Coefficient (ERC). Similarly, for the effect of the Size to voluntary disclousure have significant positive results. Against the influence of voluntary disclousure to Earning Response Coefficient (ERC) have positive test results significantly. Voluntary disclosure in this study an intervening variable for the indirect effect between the size of Earnings Response Coefficient (ERC). The persistence of earnings as a control variable to the Earnings Response Coefficient (ERC) have no significant relationship.]]>
<![CDATA[Pengaruh Leverage, Firm Size Dan Voluntary Disclousure Terhadap Earnings Response Coeffisient (ERC): Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i2.78
<![CDATA[Earnings information is the most responded by investors because it provides a de- scription of the company’s performance, but information alone is sometimes not enough profit to serve as the basis for decision making of investors because it is possible the information is biased, to measure the level of profit, can use a variable Earnings Response Coefficient (ERC.) The strong market reaction to earnings in- formation reflected in the high earnings response coefficients (Earnings Response Coefficient) or ERC, if earnings are reported to have a response force (power of response). then that reported earnings quality. The purpose of this study was to identify the effects of direct and indirect size, and earnings response disclousure voluntary coeffisient (ERC) This research examined 20 manufacturing companies listed on the Indonesia Stock Exchange-year period 2005-2009. Statistical methods used to test the hypothesis is Structural Equation Model (SEM) with AMOS version 18. The empirical results of this research: leverage has no significant effect on the Earnings Response Coefficient (ERC). Against the influence of voluntary disclou- sure to Earning Response Coefficient (ERC) have positive test results significantly. Similarly, for the effect of the Size to voluntary disclousure have significant posi- tive results. The results of this study also proves there is no significant effect of Size to Earnings Response Coefficient (ERC). Voluntary disclosure in this study is an intervening variable for the indirect effect between the size of Earnings Response Coefficient (ERC).]]>
<![CDATA[Pengaruh Earnings Response Coeffisient (ERC) Terhadap Harga Saham: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>;
<![CDATA[Ery Hidayanti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 1 (2013): Maret 2013 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v3i1.82
<![CDATA[Salah satu sumber kemampuan harga saham dalam memprediksi laba perusahaan masa datang adalah dengan informasi yang terefleksi pada ekspektasi pasar. Laba akuntansi pada suatu periode menunjukkan: 1) dampak dari transaksi perdagangan selama periode fiskal yang menghasilkan kas (seperti penjualan tunai dan perubahan piutang), 2) dampak dari aktivitas periode yang lalu (seperti biaya penyusutan dan harga pokok penjualan), dan 3) dampak dari pengeluaran untuk investasi masa yang akan datang. Penelitian ini dirancang untuk menjelaskan pengaruh variabel dependen berupa Comulative Abnormal Return (CAR) dan variabel independen Unexpected Earning (UE). CAR merupakan proksi harga saham yang menunjukkan besarnya respon pasar terhadap laba akuntansi yang dipublikasikan. UE merupakan proksi laba akuntansi yang menunjukkan hasil kinerja keuangan perusahaan selama periode tertentu. Variabel independen lainnya adalah harga saham perusahaan. Model yang digunakan adalah model yang menghitung Earning Response Coefficient (ERC) sekaligus mencari hubungan antara Earning Response Coefficient (ERC) terhadap harga saham. Penelitian ini meneliti 20 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2007-2011. Hasil penelitian ini memberikan kesimpulan bahwa Earning Response Coefficient (ERC) tidak dapat memprediksi harga saham perusahaan.]]>
<![CDATA[Pecking Order Hypotesis Teory: Pengaruh Opportunity Investment Dan Resiko Bisnis Terhadap Capital Expenditure ]]>
<![CDATA[Ery Hidayanti]]>;
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 2 (2013): September 2013 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v3i2.106
<![CDATA[Dalam melakukan keputusan pengeluaran modal, manajemen harus berpedoman pada tujuan utama perusahaan yaitu meningkatkan kemakmuran pemegang saham (Brigham, 1999). Namun pihak manajemen sebagai pengelola perusahaan seringkali mengambil keputusan, termasuk keputusan pengeluaran modal tidak selalu mengutamakan kepentingan pemegang saham, tetapi keputusan yang diambil diutamakan untuk kepentingan manajer. Hal ini kerap kali menimbulkan konflik kepentingan (agency conflict) antara manajer dengan para pemegang saham. Penelitian ini bersifat explanatory, dengan menggunakan 11 perusahaan manufaktur yang terdaftar di BEI periode 2004-2007. Sumber data external dengan jenis data sekunder (secondary sources). Populasi semua perusahaan manufaktur yang go publik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2004-2007 dengan Tehnik simple random sampling, dengan tipe judgement sample. Hasil Pengujian menunjukkan nilai R square 62,6%. Secara simultan OI dan Resiko Bisnis berpengaruh signifikan terhadap CE dan secara parsial variabel OI berpengaruh terhadap CE dan Variabel Resiko Bisnis tidak berpengaruh terhadap CE.]]>
<![CDATA[Timeliness Sebagai Variabel Intervening Untuk Pengaruh Ukuran Perusahaan Terhadap Respon Laba ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v4i1.114
<![CDATA[Penelitian ini ditujukan untuk memperoleh bukti empirik, menguji dan menjelaskan timeliness sebagai variable intervening untuk pengaruh ukuran perusahaan terhadap respon laba pada perusahaan manufaktur yang go publik di BEI tahun 2008-2012. Penelitian ini merupakan rangkaian dari penelitian yang pernah dilakukan oleh peneliti yaitu pengaruh leverage, size terhadap earning response coefisient dengan Voluntary disclousure sebagai variabel intervening. Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan (IHSG). Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approach dan time-series analysis. Cross Sectional Approach untuk mengevaluasi objek dengan jalan membandingkan dengan perusahaan lain, sedangkan cara time-series analysis melakukan evaluasi dengan jalan membandingkan laporan keuangan perusahaan dari satu periode dengan periode lainnya. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan Structural Equation Modeling (SEM) dengan aplikasi Analisys of Moment Structure (AMOS) version 21. Structural model adalah model mengenai struktur hubungan yang membentuk dan menjelaskan hubungan kausalitas antara variabel eksogen dan endogen yang digunakan dalam penelitian ini. Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan antara ukuran perusahaan terhadap timeliness, tetapi tidak untuk pengaruh timeliness terhadap CAR. Sedangkan terhadap pengujian ukuran perusahaan melalui timeliness terhadap CAR diperoleh hasil bahwa timeliness merupakan variabel intervening.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur ]]>
<![CDATA[Ery Hidayanti]]>;
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v4i2.120
<![CDATA[Principles of Good Corporate Governance ( GCG ) as a new paradigm which state has four main components to improve the professionalism and Welfare holders of the issued and paid new article without prejudice to the interests of stakeholders . Yet the implementation of GCG mechanism new article posted by Its Good , Its can trigger to remove information. That gave a negative effective on the issued and paid the price list , Therefore posted issued and paid-holder must be able to supervise the management, running his company . The GCG implementation in Indonesia becoming less maximum company weakness and lead to a prolonged crisis . Research purposes is to determine empirically whether corporate governance practices affect the real. Management Delta Company The manufacturing in IDX . Husband is a causality Research new articles using multiple linear regression analysis as a tool , new articles purposive sampling technique as a determinant of the sample . Research The results showed that the only variable The managerial ownership has an influence on management practices in real delta, The Company The article indicated the significance of the new notes small more language of 0.05.]]>
<![CDATA[Pengaruh Ketepatwaktuan Penyampaian Laporan Keuangan Terhadap Respon Laba Akuntansi ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v4i2.127
<![CDATA[Riset ini bertujuan untuk mengungkap ketepatwaktuan penyampaian laporan keuangan terhadap respon pasar di pasar modal Indonesia. Ketepat waktuan penyampaian laporan keuangan dalam riset ini yaitu rentang waktu pengumuman laporan keuangan tahunan yang telah diaudit (auditan) kepada publik yaitu laman yahari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit kepublik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Bapepam. Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan(IHSG).Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approachdantime-series analysis. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan uji statistik Kruskal Wallis Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan ketepatwaktuan penyampaian laporan keuangan dengan respon laba. Arinya Ketepatan waktuan penyampaian pelaporan keuangan mempunyai pengaruh terhadap kredibilitas atau kualitas laba yang akan direspon oleh pasar.]]>
<![CDATA[Determinants of Dividend Policy ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Jurnal Ilmu Manajemen Advantage Vol. 4 No. 1 (2020): June ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/adv.v4i1.592
<![CDATA[This study aims to analyze the influence of Free Cash Flow, Profitability, Liquidity and Leverage on Dividend Policy. This research was conducted at manufacturing companies listed on the Indonesian Stock Exchange in the Consumer Goods Industry sector in the 2015-2018 period. The data analysis technique used multiple linear regression analysis. This study used purposive sampling technique to obtain samples according to the specified criteria. The number of companies based on the criteria in the study were 13 companies. The results of this research are free cash flow, liquidity, and leverage have no significant effect on dividend policy, while profitability has a significant positive effect on dividend policy.]]>
