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Arif Suwarjono
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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 273 Documents
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PENGARUH TEKANAN KETAATAN, GENDER, KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Irfan Priyoga; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.692 KB) | DOI: 10.32477/jkb.v27i1.93

Abstract

This study analyzes the influence of pressure obedience, gender, task complexity, independence, and auditor experience on audit judgment. The population in this study were auditors who worked in the financial supervision agency and the construction of representatives of special regions of Yogyakarta. The type of data carried out in this study is primary data. The data in this study which will be analyzed using an analysis tool consisting of data quality test, descriptive statistics, classical assumption test, and hypothesis testing with the help of SPSS version 16.0 program. the results of this study partially (t test), namely the pressure variable obedience, gender, and independence does not affect audit judgment. While task complexity variables and auditor experience have a significant positive effect on audit judgment. For simultaneous results (f test) together affect audit judgment.
PENGARUH KNOWLEDGE MANAGEMENT DAN ORGANIZATIONAL LEARNING TERHADAP KINERJA ORGANISASI MELALUI INOVASI SEBAGAI VARIABEL INTERVENING Rizqa Afqarina; Fereshti Nurdiana Dihan
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.958 KB) | DOI: 10.32477/jkb.v27i1.96

Abstract

This study entitled as “The Impact of Knowledge Management and Organizational Learning on Organizational Performance through Innovation as an Intervening Variable (Case Study on Grand Inna Malioboro Hotel). The purpose of this study is to determine the relationship between knowledge management, organizational learning, innovation, and organizational performance. The samples used in this study are employees who have positions as supervisor, officer, manager, and executive with the number of sample returned is 60 respondents. Data analysis techniques used in this study are Structural Equation Modeling (SEM). The result of this study prove that: (1) There is a significant positive relationship between knowledge management and innovation; (2) There is a significant positive relationship between organizational learning and innovation; (3) There is a positive not significant relationship between knowledge management and organizational performance; (4) There is a positive not significant relationship between organizational learning and organizational performance; (5) There is a significant positive relationship between innovation and organizational learning; (6) The roleinnovation mediates the relationship between knowledge management and organizational performance; (7) and the role innovation mediates the relationship between organizational learning and organizational performance.
PENGARUH INFORMASI FUNDAMENTAL PADA NILAI INTRINSIK SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO DI BURSA EFEK INDONESIA TAHUN 2011-2015 Shinta Anggraini; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.233 KB) | DOI: 10.32477/jkb.v27i1.99

Abstract

Stocks are an interesting instrumen for investor to invesment. By making a purchase of stock, investor expect to get provit form capital gain and dividenalthough must get risk.In the stock investment process, investors do an evaluation and analysis of factors that can affect the intrinsic value of the company’s stockprice using one of the fundamental analysis method with Price Earning Ratio (PER) approach. The purpose of this study is to obtain empirical evidence of the influence of firm size, sales growth, dividen police and value of the rupiah exchange rate on intrinsic value of stock. The populationof this study banking companies listed on the Indonesian Stock Exchange period 2011-2015. This study uses secondary data taken from the annual report of banking companies during the year 2011-2015 listed on the Indonesia Stock Exchange. The number of samples of this study as many 7 banking companies with total of 35 data. This research method is quantitative research. The results of this study indicate that firm size variables have a significant positive effect on intrinsic value of stock, while sales growth, dividend policy and rupiah exchange rate do not influence intrinsic value of stock with price earning ratio approach.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN GUNUNG KIDUL Kurnia Rahmah; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.116 KB) | DOI: 10.32477/jkb.v26i2.104

Abstract

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DESA Marlinawati Marlinawati; Dewi Kusuma Wardani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.953 KB) | DOI: 10.32477/jkb.v26i2.106

Abstract

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal ControlSystem Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population isthe village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN Widia Astuti; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.029 KB) | DOI: 10.32477/jkb.v26i2.108

Abstract

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.
PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE) Umi Wahidah; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.822 KB) | DOI: 10.32477/jkb.v26i2.110

Abstract

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positive and significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.
PENGARUH NILAI KERJA DAN KESESUAIAN NILAI KERJA INDIVIDU TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN KEPUASAN KERJA Vivi Ardianingrum; Titik Nurbiyati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.642 KB) | DOI: 10.32477/jkb.v26i2.123

Abstract

This study aimed to determine the influence of work value and work congruence on organizational citizenship behavior (OCB) and job satisfaction. The study was conducted on non medical staff, nurses and general practitioners of Yogyakarta Islamic Hospital PDHI. This study uses the population as a sample. Cluster sampling method sampling technique. The number of respondents in this study was 119 people consisting of 72 percent of men and 28 percent of women. The data analysis used multiple linear regression analysis with IBM SPSS Statistics 22 as an analytical tool. The result of the research there is significant effect of work value to job satisfaction partially. There was no significant effect on the wark congruence to job satisfaction partially. There was a significant effect on the value of work, work congruence to job satisfaction simultaneously. There was no significant effect of work value to OCB partially. There was a significant effect on the work congruence to OCB partially. There was significant influence of work value, work congruence to OCB simultaneously. There was a significant negative effect of job satisfaction on OCB partially.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL di D.I YOGYAKARTA TAHUN 2012-2016 Riska Rahmawati; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.815 KB) | DOI: 10.32477/jkb.v26i2.124

Abstract

This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN (STUDI KASUS: PAMELLA EMPAT SUPERMARKET) Riska Maulani; Yunita Fitri W
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.026 KB) | DOI: 10.32477/jkb.v26i2.125

Abstract

The purpose of this study to determine the effect of service quality on customer satisfaction simultaneously. The type of research used in this study is quantitative research. This research uses primary data and secondary data. While the sample technique used is a non-probability sample that uses a total sample of 100 respondents. Based on the results of this study, the quality of service consisting of reliability (reliability) X1, tangible X2, X3 responses, assurance and certainty (assurance) X4, and empathy (empathy) X5 affect customer satisfaction (Y) simultaneously or simultaneously.

Page 12 of 28 | Total Record : 273

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