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Arif Suwarjono
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Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia
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INDONESIA
Kajian Bisnis STIE Widya Wiwaha
Published by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
ISSN : 08544530     EISSN : 2622173X     DOI : https://doi.org/10.32477/jkb.v31i1
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Kajian Bisnis (JKB) is a peer review journal published twice a year (January and July) by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha. Jurnal Kajian Bisnis (JKB) is a peer review journal published twice a year. It is particularly receptive to research relevant to the practice of Business within the emerging regions and its effects beyond. It covers studies on how business work is done (descriptive) and/or should be done (normative) in diverse organisational forms, either in profit or non-profit firms, private or public sector institutions, or formal or informal social networks. Topics covered include, but not strictly limited to: 1. Business and Management Strategy 2. Marketing Management 3. Operations Management 4. Finance and Investment Management 5. Entrepreneurship 6. Organisational Behaviour and People Management 7. Corporate Social Responsibility
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 264 Documents
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PENGARUH LOAN TO DEPOSIT RATIO , NON PERFORMING LOAN , DAN PERTUMBUHAN DANA PIHAK KETIGA, TERHADAP PROFITABILITAS PERBANKAN: Studi pada Bank Pembangunan Daerah di Indonesia Tahun 2013-2017 Siti Endarwati; Sulastiningsih Sulastiningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.548 KB) | DOI: 10.32477/jkb.v28i2.206

Abstract

Profitability is the ability of banks to earn profit through the use of owned assets. The high profitability indicates that good bank performance. This study aims to examine the effect of Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), and Third Party Fund Growth (DPK) toward profitability measured by Return on Assets (ROA) in Bank Pembangunan Daerah. The study took 25 Bank Pembangunan Daerah throughout Indonesia in 2013-2017. The data analysis technique in this research used multilinear regression. The result of the study showed that DPK growth has no effect on ROA. LDR has positive significant effect on ROA. Meanwhile NPL has negative significant effect on ROA.
ANALISIS FAKTOR YANG MEMPENGARUHI PERUSAHAAN MENGAMBIL KEPUTUSAN LINDUNG NILAI (HEDGING) DENGAN INSTRUMEN DERIVATIF Mayang Puspita Zahra; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.803 KB) | DOI: 10.32477/jkb.v28i2.207

Abstract

This study aims to analyze the factors that influence the decision making of hedging with derivative instruments in manufacturing companies with Miscellaneous Industry sectors on the Indonesia Stock Exchange 2015-2018. The factors include: Leverage, Liquidity, Growth Opportunities, Managerial Ownership, Dividend Policy The analytical method used in this study is the logistic regression method. The population of this research is the Miscellaneous Industry Sector Company. By using purposive sampling technique, there are 22 companies with 4 years of observation from 2015-2018, obtained 88 research samples.Based on the results of the study of the five independent variables on the dependent variable, the variable liquidity, growth opportunity, managerial ownership showed the results had a significant effect on hedging decisions with derivative instruments. Other variables such as leverage and dividend policy have no significant effect on hedging decisions with derivative instruments.
PENGARUH PENEGAKAN PERATURAN, BUDAYA ETIS ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN Anita Primastiwi; Dewi Kusuma Wardhani; Dita Iswahyuni
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.069 KB) | DOI: 10.32477/jkb.v28i2.209

Abstract

This study aims to examine the effect of enforcement regulations, organizational ethical culture, organizatioal commitment to the tendency of fraud based on fraud triangle theory in Yogyakarta City Goverment . The data used is primary. Multiple regression analysis is the analytical method used. The sampling technique used in this study was the purpose sampling method and obtained 83 data samples. The regression test results show that organizational commitment negatively affect the tendency of fraud in the public sector. Whereas enforcement regulations, organizational ethical culture have on effect the tendency of fraud.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR Rahyuningsih Rahyuningsih; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.726 KB) | DOI: 10.32477/jkb.v28i2.210

Abstract

This study aims to compare the leverage and managerial ownership of earnings management with agency cost as an intervening variable. This study took a population of several companies listed on IDX and the number of samples in this study were 16 companies, the sample technique used was purposive sampling. The data analysis method used is the path analysis. The results of this study after testing the first stage showed simultaneously that leverage and managerial ownership affect agency cost and testing the second stage of leverage, managerial ownership and agency cost affect earnings management. Partially through the t test, in the first stage of testing that leverage affects agency cost and managerial ownership does not affect agency cost. The second stage of testing that leverage does not affect earnings management, managerial ownership does not affect earnings management and agency costs affect earnings management.
PERKEMBANGAN TEKNOLOGI DAN KUALITAS PELAYANAN NASABAH PADA BAITUL MAAL WA TAMWIL LATANSA GONTOR Annas Syams Rizal Fahmi; Tegar Cahyo Wibowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.572 KB) | DOI: 10.32477/jkb.v28i2.211

Abstract

This study aims to determine the effect of technological developments on customer service at BMT Latansa Gontor. BMT Latansa Gontor is one of the financial institutions that runs its business activities always prioritizing the satisfaction of its customers, including serving people who want to apply for funding or save their assets. Various facilities have been offered by BMT Latansa Gontor to make it easier to carry out customer transactions. The services provided by BMT Latansa by following technological developments are not as sophisticated and as advanced as other Islamic Financial Institutions. But the best service to customers is the core of the application of current technological developments. Where most of the Latansa Gontor BMT customers have a background that is not too middle to upper so that the development of technology and services provided at this time can influence and improve services for Latansan Gontor BMT customers. Where the service makes it easier for their affairs and also increases the quality of service to BMT Latansa Gontor customers.
ANALISIS FAKTOR-FAKTOR PERSEPSI PEGAWAI MENGENAI PENGGELAPAN PAJAK (STUDI KASUS PADA BALAI PEMERINTAHAN DESA DI DIY) Maulidya Ikhbar Nurfaizah; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.887 KB) | DOI: 10.32477/jkb.v28i2.212

Abstract

This study aims to analyze and get empirical evidence on employee perceptions about the government of the special region of Yogyakarta Village regarding the effect of the taxation system, protection against tax incorporation. This research is a quantitative study and the population is all employees who are within the scope of the Yogyakarta Special Region Government Village. For sample selection is to use a saturated sample that obtained as many as 86 respondents to be studied. In collecting data using a questionnaire method and for data analysis using the SPSS program. The results of this study indicate that the variables of justice and discrimination affect tax evasion. The taxation system variable has no effect on tax evasion.
ANALISIS ATAS TEMUAN BERULANG BANTUAN KEUANGAN PARTAI POLITIK DI KABUPATEN TEMANGGUNG Endah Aprimulki; Abdul Halim
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.285 KB) | DOI: 10.32477/jkb.v29i1.234

Abstract

This research aims to provide an overview of the accountability process for the financial assistance from political party (banparpol) in Temanggung, analyzing the cause of repeated findings in the report of Banparpol in the respective district, also identifying the efforts made by the recipients in respond to the repeated findings. This research employs qualitative approach and case study as the research design, with two political parties, A and B, as the object of the research. The data was collected by documentation and interview. It involved the chairperson of the party, the treasurer, and parts of the partys organization as participants. The result shows that the reporting process of financial assistance in both parties, A and B, was conducted by forming a committee for every activity related to the funding of Banparpol. Each committee reported all of the activities from implementation of the event, collecting evidence and documentation of the event, and made event summary. After this report is completed, the treasurer will verify and compile everything which will then become Banparpols report. The factor causing repeated finding on the respective policial parties report were the human resources lack of understanding upon administrative process, the inconsistencies of political partys regulation, budget disburstment which is processed in the end of the year, lack of motivation and the inability to obey the regulation. Furthermore, different judgement among the examiner also becomes influencing factor. Another caus is cultural dimensions that appear in political party B, which are disobedience and subborness. Efforts made by political party A to avoid the repeated findings are choosing a regular place which has already had a well structured administration and conductiong revisions based on the recommendation of the Audit Board (BPK). The first strategy is also performed by political party B, in addition to recruiting LO to provide assistance in understanding political partys accountability rules and consulting to Kesbangpol. This research uses Stewardship theory and compliance theory in identifying factors contributing to the repeated findings in Banparpols acountability report in Temanggung district.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN AKADEMIK PADA PERKULIAHAN ONLINE: STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS SARJANAWIYATA TAMANSISWA Adia Adi Prabowo; Dewi Kusuma Wardani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2341.945 KB) | DOI: 10.32477/jkb.v29i1.235

Abstract

The spread of the covid-19 disease outbreak has brought urgent changes in various sectors. The governments advice to stay at home and keep your distance should be followed by a change in learning methods from face-to-face to online learning. The purpose of this study is to explore the extent to which factors such as situational factors, academic factors, and psychological factors can influence students academic cheating behavior during online learning, and to propose strategies to promote academic integrity in higher education when learning is conducted on an ounce line.This type of research is quantitative research with a descriptive approach. The samples studied were all S1 Accounting Faculty of Economics which is still active in the even semester of The Academic Year 2019/2020 who had taken the online exam and learning online with a sample number of 153 students using purposive sampling techniques. Data analysis techniques in this study using PLS (Partial Least Square) 3.0 software. The results of this study showed that psychological factors and academic factors have no significant effect on online cheating. But situational factors as intervening variables have a significant effect online cheating
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CONSUMER GOODS SECTOR Prafidhya Dwi Yulianto; Lilik Ambarwati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1045.34 KB) | DOI: 10.32477/jkb.v29i1.237

Abstract

The purpose of this research is to know the influence of Working Capital Management on Profitabilty in Consumers Goods listed on the Bursa Efek Indonesia (BEI) aims to analyze the influence of woring capital in the from of: Cash Turnover, Account Receivable Turnover, and Inventory Turnover to Profitability (Return On Asset) at Consumers Goods Sector. This research method uses multiple linear regression analysys with the help of SPSS 23.00 software which is used to see the inflyence between the independent variables in the from Cash Turnover, Account Recevaible Turnover, and Inventory Turnover to Return On Asset (ROA)). The sample of this research is 31 consumer goods sector in 2015-2018, so there are 124 annual report obtained through purposive sampling, then analyzed using multiple linear regression methods. The result showed thad based on the F test, the independent variable had an effect on the ROA, it is indicated of 6.765 and significance of 0.000, overall the independent variable was able to eaplain the effect 59,60 percent. While based on the partial t test, shows that the variable Cash Turnover, Account Recevaible Turnover, and Inventory Turnover has a positive and siginificant effect on Profitability.
PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE: STUDI KASUS PADA SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2016-2019 Dewinda Amalia Syahputeri; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1308.896 KB) | DOI: 10.32477/jkb.v29i1.238

Abstract

Taxes are the biggest income for the State. But on the other hand, the company considers taxes to be a burden that can reduce corporate profits. Due to these differences, companies take advantage of loopholes in the Act to carry out tax evasion. This study aims to determine and analyze the effect of size and CSR on tax avoidance. The nature of this research uses quantitative and the data used is secondary data with the sampling technique using purposive sampling. This study uses manufacturing companies in the consumer goods sector listed on the IDX in 2016-2019 as samples. Based on this method, 18 companies were obtained. The results of this study indicate that CSR has no effect on tax avoidance, while company size has a negative effect on tax avoidance.

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