Kajian Bisnis STIE Widya Wiwaha
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
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273 Documents
<![CDATA[PERSEPSI AUDITEE TERHADAP PELAKSANAAN FUNGSI SATUAN PENGAWAS INTERNAL UNIVERSITAS SEBELAS MARET SURAKARTA ]]>
<![CDATA[Mahanani Abqory]]>;
<![CDATA[Abdul Halim]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v26i1.126
<![CDATA[The research aims to deeply investigate auditee’s perception on the implementation of internal audit function to the Internal Supervisory Unit as theInternal Auditor at Sebelas Maret University viewed from its independence, competence, performance of audit, and added-value. The respondents of theresearch were auditees which were directly related to finance and asset management in UNS and were directly related to the Internal Supervisory Unit ininternal audit activity. The research is intended to give suggestions to the management about the evaluation of the internal audit activity through auditee’sperception which can help management to come to the decision to increase the quality of the Internal Supervisory Unit as the Internal Auditor of Sebelas Maret University.The result of the research shows that the auditee has good perception to the Internal Supervisory Unit function as the Internal Auditor of Sebelas Maret University, viewed from its independence, competence, performance of audit, and added-value. Although it has some shortages in terms of audit planning process, coverage of audit, and intensity of accompaniment to the auditee.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PADA KEPUASAN KERJA YANG BERDAMPAK TERHADAP KINERJA KARYAWAN PT. MADU BARU BANTUL, YOGYAKARTA ]]>
<![CDATA[Erlangga Arya Mandala]]>;
<![CDATA[Faresti Nurdiana Dihan]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v26i1.127
<![CDATA[The Emotional intelligence, spiritual intelligence and job satisfaction to be part of the factors that influence performance. The purpose of this study was to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable partially and simultaneously. This study also aimed to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable directly and indirectly. This study was conducted to 77 respondents employees of PT. Madu Baru, Yogyakarta. The research method used is quantitative method uses statistical analysis and descriptive. The results of this study are (1) there is a significant effect of emotional intelligence on employee job satisfaction. (2) there is a significant influence of spiritual intelligence on employee job satisfaction. (3) There is a significant relationship between emotional intelligence and spiritual intelligence on job satisfaction. (4) There is a significant relationship between emotional intelligence on employee performance. (5) There is a significant relationship between spiritual intelligence on employee performance. (6) There is a significant relationship between emotional intelligence and spiritual intelligence on employee performance. (7) There is a significant relationship between job satisfaction on employee performance. (8) There is an indirect effect of emotional intelligence on the performance of employees through job satisfaction. (9) There is the indirect influence of spiritual intelligence on the performance of employees through job satisfaction.]]>
<![CDATA[PENGARUH RASIO KEUANGAN, ECONOMIC VALUE ADDED, DAN MARKET VALUE ADDED TERHADAP HARGA SAHAM PERUSAHAAN TERINDEKS PEFINDO 25 ]]>
<![CDATA[Dheni Indra Kusuma]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v26i1.128
<![CDATA[The capital market has been progressing very rapidly. The annual financial statements of companies listed on the Indonesia Stock Exchange have become one of the investor analysis tools to take a business action. The decision of the investor will affect the value of the company reflected through the stock market price of the company. Financial ratios are still trusted by investors as the basis for analysis in decision making. Methods of Economic Value Added, and Market Value Added emerged as an alternative complement information for investors to analyze and make decisions.This study aims to examine the influence of financial ratios, Economic Value Added, and Market Value Added on stock prices. The sample to be observed are companies that are included in the index PEFINDO 25. The growing of beginner investors and Small and Medium Enterprises that entered the Indonesia Stock Exchange became the basis of interest researchers to conduct this research. Hypothesis testing was performed by using crosssectional regression for each year observation from 2010-2015 and all pooled regression years. This study uses observational company data selected by purposive sampling year 2010-2015 from all companies listed in Indonesia Stock Exchange included in index PEFINDO 25. The results shows that variables of DER, PER, EVA, and MVA affects in the companies.]]>
<![CDATA[PENGARUH PENERAPAN CORPORATE GOVERNANCE (GCG) DAN BUDAYA ORGANISASI PENGELOLA ZAKAT TERHADAP MOTIVASI PEMBAYARAN ZAKAT PENGHASILAN DI DIY ]]>
<![CDATA[Muda Setia]]>;
<![CDATA[Zulkifli Zulkifli]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
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DOI: 10.32477/jkb.v26i1.129
<![CDATA[Zakat is a worship that has two dimensions of the vertical and horizontal, which is worship as a form of obedience to God (vertical) and as a duty to fellow human (horizontal). One of the large potential of zakat is zakat income. But so far zakat income has not been well managed including aspects of collection. This study was conducted to determine the effect of the application of the principles of good corporate governance and organizational culture on the motivation to pay zakat income in Yogyakarta Special Region. The result of t test on the variable of good corporate governance has an effect on the motivation of zakat payment of income, it is shown with tcount 3,063 with significance value 0,003. While the organizational culture variable is 2,800 with significance value 0,006. This test shows that the significance value <0.025. F test results on the concurrent effects of good corporate governance and organizational culture shows F count is 6.673 with a significance value of 0.002. This test shows that the significance value <0.05. This test shows that there is a positive influence of Good Corporate Governance and organizational culture on the Motivation of Zakat Payment “. R square value of 0.126 shows that about 12.6% of zakat payment motivation is directly influenced by good corporate governance and organizational culture.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Wening Wahyuningtyas]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v26i1.130
<![CDATA[This study aims to determine the effect of information asymmetry on earnings management moderated by Good Corporate Governance (GCG). The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during the period 2012 to 2016. Samples are determined based on Purposive sampling to obtain 6 sample companies. The nature of quantitative data and data type data used is secondary data. Methods of data analysis in research used is linear regression and Moderated Regression Analysis (MRA). Test results showed that information asymmetry has a significant positive effect on earnings management with a significance level of 0.006<0.05. Good Corporate Governance (GCG) is proxied by factor score able to weaken the relationship between information asymmetry to earnings management with significance level 0,041< 0,05, so Good Corporate Governance (GCG) is quasi moderate variable.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, STRUKTUR MODAL DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Muhammad Rizal Panggabean]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v26i1.131
<![CDATA[The purpose of this study is to examine the effect of Corporate Social Responsibility, Corporate Size, Capital Structure and Tax Avoidance on Firm Value simultaneously and partially. Population in this research is manufacturing company which entered in LQ45 at Indonesia Stock Exchange (BEI) period 2011- 2016. The type of data in this study is secondary data with sample selection technique used is purposive sampling with a period of research for six year. Methods of data analysis in this study is multiple regression analysis with a significance Level of 5%. The results showed that simultaneously Corporate Social Responsibility, Company Size, Capital Structure, and Tax Avoidance have a positive and significant effect to Firm Value. Partially, Corporate Social Responsibility has no significant effect on Firm Value, Corporate Size has negative and significant effect to Firm Value, Capital Structure has positive and significant influence to Firm Value, Tax Avoidance has negative and significant effect to Firm Value.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sulastiningsih Sulastiningsih]]>;
<![CDATA[Rizka Imanita Sholihati]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v26i1.132
<![CDATA[This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange.]]>
<![CDATA[PENGARUH INVESTASI TEKNOLOGI INFORMASI TERHADAP EFISIENSI ORGANISASI ]]>
<![CDATA[Arief Andani Hidayat]]>;
<![CDATA[Didi Achjari]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v25i2.133
<![CDATA[The relationship between information technology (IT) investment and non-financial measures of organizations has been studied mostlyin the developed countries. These studies are mostly conducted in the context of banking, securities and manufacture sectors. Therefore, a study that examine the impact of IT investments in the context of developing countries and other sectors,such as higher educationwill be worth studied. The current study is empirically examined the relationship between IT investment and organizational efficiency in public sector. Eighteen Faculties within Universitas Gadjah Mada (UGM) which is one of the autonomous state owned universities in Indonesia have been used as sampel. Data were obtained from year 2013 to 2015. Data were analyzed using panel data regression. The result shows that IT investment positively affects efficiency in the entity.]]>
<![CDATA[EMPLOYEE ENGAGEMENT PT. TWC BOROBUDUR PRAMBANAN, DAN RATU BOKO TAHUN 2016 ]]>
<![CDATA[Suhartono Suhartono]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v25i2.134
<![CDATA[Human resource is a very important asset for a company. A good human resource management will result to good output for company. Employee engagement is a relatively new term in the field of human resource management. According to Tritch (2003), employees who have engagement value are those who have full and enthusiastic involvement in their work. Another view of employee engagement is proposed by Macey & Schneider (2008) which states that employee engagement does not only make employees contribute more, but also result to higher loyalty which reduces the desire to leave the company voluntarily. Thomas (2007) provides an understanding of employee engagement as a stable psychological state, the result of interaction between an individual and the environment in which the individual works. The factors or aspects that make up employee engagement, popularly developed by the Kenexa Employee Engagement Index standards (EEI), are measured based on four components: Pride, Satisfaction, Advocacy and Retention. The sample of this research is all 738 employees of PT. Taman Wisata Borobudur, Prambanan, and Ratu Boko consisting of 389 Organic Employees and 349 Cooperative Employees. This research is referred to as population research since the entire population is used as a sample of the research.]]>
<![CDATA[PENGARUH ASPEK-ASPEK MANAJEMEN KEUANGAN DAERAH TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH ]]>
<![CDATA[Dominikus Ledo]]>;
<![CDATA[Sri Ayem]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v25i2.135
<![CDATA[This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.]]>
