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Kajian Bisnis STIE Widya Wiwaha

jkb
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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 GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Fransisca Pangestu Wardani; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to determine the effect of good corporate governance to financial performance of companies listed on the Indonesia Stock Exchange Year 2011-2015. Good Corporate Governance in this study is proxied in the Proportion of Independent Commissioner Board, Audit Committee Size, Size of Board of Directors, Board of Commissioners size. The financial performance of proxies in ROA. The sampling method using purposive sampling method. The population of 143 companies listed in the Indonesia Stock Exchange in 2015, then obtained a sample totaling 56 companies, so the amount of data used as many as 280 data. The analytical tool used (1) Descriptive statistics (2) Classical Assumption Test: Normality Test, Test Linearity, Test multicoloniarity, Autocorrelation test and test Heteroskidastity (3) Regression Analysis: The coefficient of determination (R²), Test Statistic F, and test statistics t. The results showed that the variable proportion of independent board has no effect on the financial performance measured by ROA. The size of the variable audit committee has no effect on the financial performance is measured using ROA. The size of the variable board of directors affect the financial performance is measured using ROA. The size of the variable board of directors has no effect on the financial performance is measured using ROA. Based on the results of the F test analysis showed that the proportion of independent board, the size of the variable audit committee, the size of the board of directors and board size together not significant effect on ROA, or it could be concluded that good corporate governance is not a significant effect on the financial performance of the company.

ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN SEBAGAI PERTANGGUNGJAWABAN SOSIAL DI RSI HIDAYATULLAH YOGYAKARTA Risa Nurwulan Sari; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL.

ANALISIS FAKTOR YANG MEMPENGARUHI NIAT PEMBELIAN KEMBALI PRODUK MEWAH MEREK LOUIS VUITTON DI JAKARTA Rizka Rahma Kusumadewi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The development of the fashion industry becomes very important in various circles both among the young and the aged. This industry has grown rapidly, both women and men’s fashion. The rapid advancement of information technology and is also one of the causes of fashion has penetrated into all levels of society, including in Indonesia. Already a lot of people who want to look nice and different from other people in the surrounding areas, especially in the association, appearance is important to note, even the appearance usually be supported with branded products are also exclusive. This research aims to analyze the effect of hedonism, materialism, social status, conspicuous value, uniqueness value, price perception, quality of product on the intention to repurchase luxury product brand Louis Vuitton (LV) in Jakarta. This research was conducted using a quantitative approach with a survey method and the data was collected using questionnaire which were distributed to 250 respondents in Jakarta. The data analysis methods used in this study are multiple linear regressions, the classical assumptions test, and hypothesis testing. The results showed that all the hypotheses were supported. The conclusions of this research are, the hedonism, materialism, social status, conspicuous value, uniqueness value, perception of price, quality of product has a positive effect on the intention to repurchase luxury product brand Louis Vuitton (LV).

PENGARUH SISTEM PERPAJAKAN, SANKSI PERPAJAKAN DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK Icha Felicia; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study examines to the influence of tax system, tax sanction, and tax rates on perception taxpayer about ethich tax evasion. The population in the special region of Yogyakarta. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax system negatif and not significant on perception taxpayer about ethich tax evasion , tax sanction has positivie and significant on perception taxpayer about ethich tax evasion, and tax rates positive and significant on perception taxpayer about ethich tax evasion. The most dominant variable influencing on perception taxpayer ethich tax evasion perceptions about the ethical of tax sanction because it has a beta value of 0.354 standard coefficient.

KARAKTERISTIK DAN GAYA KEPEMIMPINAN ORGANISASI SEKTOR PUBLIK Priyastiwi Priyastiwi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This paper explains the differences in the characteristics of the leadership of the public sector with the private sector. Public sector leadership which emerged as a distinctive leadership and autonomous domain, although the debate continues as compared to business leadership research. This article opens the way for a promising new research on arising of process leadership from the collaboration between business organizations and governance. Leadership training has failed to take into account the operational and the public sector organizational context. This article shows that in the future, the role of ethics and integrity of a leader as well as the importance of emotion and spirituality. A leader who has the ability to see others as people with a variety of emotions, beliefs, skills, knowledge and abilities, and to drive the whole organization towards a clear vision. The impact of different leadership styles are more dependent on contextual factors such as social and cultural environment in which public sector organizations operate.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL INTERVENING PROFITABILITAS Achmad Tjahjono; Siti Chaeriyah
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

CORPORATE GOVERNANCE : DEMOGRAFI ORGANISASI, KARAKTERISTIK DEWAN DAN KINERJA PADA PERUSAHAAN YANG TERMASUK LQ 45 DI BURSA EFEK INDOENESIA Muda Setia
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The dimensions of good corporate governance can certainly affect the condition of the company, including LQ 45 Company. The LQ 45index is the value of the market capitalization of 45most liquid stocks and has a large capitalization value which is theliquidationindicator. LQ 45 index uses 45 selected stocks based on stock trade liquidity and adjusted every six months (every early February and August). LQ 45 index only consists of 45 selected stocks of various selection criteria, so it will be consisting of stocks with high liquidity and market capitalization. Thus, it is understandable that companies included in LQ45 areones with a good performance. However, theinfluence of good corporate governance implementation is not yet known through the demographic organization and characteristics of the board toward the company performance. Therefore, it is necessary to conduct further research related to good corporate governance in LQ 45 companies in the aspect of organization demography and the board’scharacteristics. This research was conducted to determine the relationship between organization demography and the characteristics of the board of directors toward the accounting performance (ROA and ROE) in LQ 45. Statistical analysis in this study is conducted by multiple linear regressions. The regression equation in this study is formulated into a model equation, as in the hypotheses and research framework model. In this study, 2 testing of multiple regression analysis were conducted. The regression equation for the first test is as follows. The results showed that: (1) there is a significant effect of organization demographyto the characteristics of the board, (2) there is a significant influence of the characteristics of the board on the performance of accounting, (3) there is no significant influence of the age of the organization to the characteristics of the board, (4 ) there is a significant positive influence of the size of the organization on the characteristics of the board, (5) there is no significant influence of the length of time the organization is listed on the Stock Exchange (BEI)to the characteristics of the board, (6) there is a significant positive influenceof the size of the board to the accountingperformance, (7) There is no significant influence of the CEO duality to the accountingperformance, (8) there is no significant influence of the independence of the CEO on the accountingperformance, (9) there is no significant influence of gender on the accounting performance

PENGARUH KOMPETENSI SDM, PENERAPAN SAP BERBASIS AKRUAL, SIMDA, DAN SISTEM PENGENDALIAN INTERN TERHADAP RELEVANSI LAPORAN KEUANGAN PEMERINTAH DAERAH Sri Ayem; Idham Husen
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research was conducted to test the factors that affect the relevance of local government financial statements. The factors studied were the influence of Human Resources competencies, the application of the accrual-based government accounting standards, the regional management information system, and Internal Control System. The population that used in this study is the regional working units (SKPD) the that there inside Mayor’s Office Yogyakarta. The study sample was obtained from the structural officers, employees / staff the that performs the function of accounting / financial administration in their respective offices on SKPD, the that there inside Mayor’s Office Yogyakarta, then be obtained of the respondent as much 105 respondents. Collecting data in this study is to directly deploy questionnaires to the respondent. The data collected were processed using SPSS Version 17. The method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that : The influence of Human Resources competencies not the effect positive and significant on the relevance of local government financial statements, the application of the accrual-based government accounting standards the effect positive and significant on the relevance of local government financial statements, the regional management information system not the effect positive and significant on the relevance of local government financial statements, and Internal Control System the effect positive and significant on the relevance of local government financial statements.

STRATEGI KOMUNIKASI PEMASARAN BISNIS TIKET ONLINE Agung Slamet Prasetyo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Study was conducted to determine the marketing communications strategy used an online business. With the case of the online ticket business Tiket2.com. The purpose of this study was to determine the marketing communications strategies used Tiket2.com in his business, and the reasons for those strategies. In this online ticket business, before knowing what strategy to use, should be set in advance the objectives to be achieved in implementing this strategy. And objectives are set forth in segmenting, targeting and positioning. Then to achieve these objectives the strategy drafted in the Product, Place, Price and Promotion, known as the Marketing Mix. Marketing Communication Mix consists of a specific mix of advertising, public relations, personal selling, sales promotion and direct marketing tools that companies use to communicate in a persuasive customer value and build relationships with customers. The study was conducted with qualitative methods. Research shows that advertising on google.com is a means of effective marketing communication. Public Relations by means of online using a blog is the primary support in advertising on google.com.

STRATEGI OBYEK WISATA DI GUNUNG KIDUL Lukia Zuraida; Marliana Handayani; Dwi Novitasari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Gunung Kidul District is one of areas in Yogyakarta Special Region in which has potentialities of special interests of natural tourist destinations. It has about 58 caves, 69 beaches, and many other natural tourist destinations. Most of them are Karst as the main potential of natural destinations. Regarding with the special interests on tourism, Gunung Kidul District has given contribution to the Yogyakarta Regional Revenue on tourism it’s about 4,5 billion in 2012. It means that there is increasing of the revenues about 133 % from 2011, with the regional revenue is about 1,7 billion. Based on the contributions of regional revenues on tourism field, and the significant increase of the tourists, especially in Pindul Cave and Indrayanti Beach during last five years, it is necessary to have research on Marketing Strategies of Pindul cave Tourist Destinations and Indrayanti Beach. The aim of the research is to analyze the Marketing strategy of Pindul cave and Indrayanti Beach. Another purpose to discover factors weather internal or external factors give influences to the Marketing strategy of Pindul Cave and Indrayanti Beach. To get comprehensive data, this research used several data collection methods, participary observations, and in–depth interview with visitors, agencies, communities, government, and local people. Based on the descriptive analyze of the 30 interviewers about Pindul Cave and Indrayanti Beach , most of them explained that marketing of Pindul Cave and Indrayanti Beach are quite good. The analyze proved that the agencies and the marketing strategies of Pindul Cave and Indrayanti Beach are at the first (I) quadrant (the Growth), in which they have opportunities and strengths to be developed, with the differencies of their opportunities and strength .

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Contact Name Arif Suwarjono

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Editorial Address Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia

Location Kota yogyakarta, Daerah istimewa yogyakarta INDONESIA

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Contact Name
Arif Suwarjono

Contact Email
kajianbisnis@stieww.ac.id

Phone
+6285998000678

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kajianbisnis@stieww.ac.id

Editorial Address
Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia

Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA