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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 DEBT COVENANT , BONUS PLAN , POLITICAL COST DAN RISIKO LITIGASI TERHADAP PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Sulastiningsih Sulastiningsih; Jaza Anil Husna
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.846 KB) | DOI: 10.32477/jkb.v25i1.146

Abstract

This study aims to examine the influence of debt covenants, bonus plans, political costs, and litigation risks to accounting conservatism. Accounting conservatism is the dependent variable in this study which is measured by total accrual (before depreciation). The independent variables in this research include debt covenant, bonus plan, political cost, and litigation risk. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010-2014. The sample in this study is determined by using purposive sampling method. The samples obtained in this research are 22 companies. Hypothesis testing is done by using multiple linear regression analysis method. Based on hypothesis test, it is concluded that the debt covenant variable proxied with leverage has no influence on accounting conservatism. Bonus plans proxied with managerial ownership structure have no significant influence on accounting conservatism. Political costs proxied with the firm size do not significantly influence accounting conservatism. The risk of litigation proxied with the firm measurement in terms of assets growth significantly influence accounting conservatism
PENGEMBANGAN MARKETING KNOWLEDGE DITENGAH PERBEDAAN PERSPEKTIF AKADEMISI-PRAKTISI Amin Wibowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.139 KB) | DOI: 10.32477/jkb.v24i2.147

Abstract

Knowledge is created and learned by academicians for the purpose of further theory development. Academician’role in disseminating knowldege is very important. To reach a convergent understanding both theory and practice, it’s a need of flexibility between methodology and sources of data so that it stimulates actionable insight.One of the problems between theory and practice differencesis customers focus.For practicians customer focus raised three foundamentals questions: can the knowledge phylosophy reduce cost?. Can the knowledge phylosophy increse sales?, and can the knowledge phylosophy increase the profit?. This paper discuss the development of marketing knowledge based on the marketing practice to bridge the gap between academicians and practicians. Issues being discussed in this paper are the meaning of marketing knowledge from practician perspective, the theory of marketing in practician’s world, actionable research as the bridge of knowledge development, and the difference perspective between academician and parctician.
ANALISIS RASIO UNTUK MENGUKUR KINERJA LAPORAN KEUANGAN PT. GUDANG GARAM TBK YANG GO PUBLIK DI BURSA EFEK INDONESIA PERIODE 2011-2015 Nur Hidayati; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.282 KB) | DOI: 10.32477/jkb.v24i2.148

Abstract

This study aims to measure the performance of the financial statements of companies that go public the Indonesian Stock Exchange (BEI). The analysis tool liquidity ratio, solvency, and profitability ratios are used to measure the performance of the company’s financial statements. The results showed that the performance of the financial statements. Gudang Garam Tbk during the five year period from 2011 to 2015 fluctuated or unstable.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Achmad Tjahjono; Intan Novitasari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.161 KB) | DOI: 10.32477/jkb.v24i2.149

Abstract

This study to examine the effect of liquidity to financial distress manufacturing company as measured by current assets, effect of profitability to financial distress manufacturing company as measured by return on assets, the effect of leverage to financial distress manufacturing company as measured by debt ratio, the effect of operating cash flow to financial distress manufacturing company as measured by the operating cash flow divided with current liability. Research population are all manufacturing company that listed in the Indonesia Stock Exchange in 2010-2014. The sampling method in this research is purposive sampling. Samples are 47 companies with as many as 235. The number of observation data analysis method used is logistic regression. The results showed that no effect on the liquidity of financial distress with significant 0.111>0.05. Effect on the profitability of financial distress with significant 0.000<0.05. Leverage does not affect the financial distress with significant 0.167>0.05. Operating cash flow does not affect the financial distress with significant 0.875>0.05. aximum likelihood on effect simultaneous between liquidity, profitability, leverage and operating cashflow to financial distress with significant 0.000<0.05. Koefisient determinasi examination shows value 0.542 that mean 54.2% dependent variable can be explained from independent variable and 45.8% influenced by other variable outside the model.
PENGARUH CITRA MEREK, KUALITAS PRODUK DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA BISNIS FRANCHISE MINUMAN Yunita Fitri Wahyuningtyas
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.928 KB) | DOI: 10.32477/jkb.v24i2.150

Abstract

This research is conducted upon the emergence of many companies producing the same product of the same kind and function. It leads to the urgency of proper and well planned marketing strategy. This research aims to investigate how far the influence of branding, product quality, and price toward consumer’s satisfaction in beverage franchise business. This research utilizes 5 likert scale questionnaire which is tested by using multiple regression analysis to reveal whether or not there is partial and simultaneous influence of branding, product quality, and price toward consumer’s satisfaction in beverage franchise business. Sampling method is accidental sampling technique, in which sample of particular population is taken based on the accessibility and availability of the sample during the sampling process. Sample used is 100 samples among consumers or customers of Mang Endy Milkshake. The result shows that branding, product quality, and price influence consumer’s satisfaction in beverage franchise business.
PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA DAN JENJANG KARYAWAN TERHADAP KINERJA PEGAWAI Muhammad Robi’ Nurwahyud
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.901 KB) | DOI: 10.32477/jkb.v24i2.151

Abstract

The influence of leadership, work environment and the level of employees of the performance of employees at the Pos Office Agent UGMYogyakarta and the main objective of this research is to test the influence of motivation, leadership, communication, and rewards together and in partial of the performance on the data collected from 30 respondents.Together factors leadership, work environment, and the level of employees have had a positive impact and significant of the performance of employees which evidenced by constant value 3.527 and f-hitung = 3,001 & gt; f-tabel = 2,780. Leadership have had a positive impact and significant of the performance of employees which evidenced by the magnitude of the regression coefficient 0,401 and t-statistik = 2,317 & gt; t-tabel = 1,725. Work environment have had a positive impact and significant of the performance of employees which evidenced by the magnitude of the regression coefficient 0,411 and t-statistik = 2,249 & gt; t-tabel =1,725. The level of work have had a positive impact and significant of the performance of employees the Pos Office Agent UGMas evidenced by the magnitude of the regression coefficient 0,411 and t-statistik = 0,2304 & gt; t-tabel =1,725.
PENGARUH DPK, NPF, CAR, EKUIVALEN BAGI HASIL, DAN SERTIFIKAT IMA TERHADAP PEMBIAYAAN BANK UMUM SYARIAH TAHUN 2012-2014 Riska Robiyanti Erlita
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.43 KB) | DOI: 10.32477/jkb.v24i2.152

Abstract

This research is included as applied research. Based on the objective, it is classifid as quantitative specifically descriptive analytical. Population used in this research is Public Sharia Bank in Indonesia. Sampling is determined by using purposive sampling method, in which 33 samples are taken. Analysis is conducted by having double regression analysis by doing classical assumption test in the beginning. This study was conducted to examine the influence of DPK (Third Party Fund), NPF (Non Performing Financing), CAR (Capital Adequacy Ratio), profit sharing equivalenceratio and the IMA Certificates toward Financing ofPublicSharia Bank in 2012 to 2014 using quarterly data. The analysis showed that only two variables that significantly influence the financing, which are third-party funds (DPK), and NPF (Non Performing Financing) while CAR (Capital Adequacy Ratio), profit sharing equivalence and IMA certificates are not proven as significant.
ANALISIS PENGARUH RASIO KEUANGAN, PERTUMBUHAN PENJUALAN DAN DIVIDEN TERHADAP PERUBAHAN HARGA SAHAM PERUSAHAAN CONSUMER GOODS Yusuf Yoga Adi Surya
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.536 KB) | DOI: 10.32477/jkb.v24i2.153

Abstract

This study aims to determine the effect of financial ratio i.e the ratio of liquidity and profitability to the stock price; the influence of sales growth on stock prices; and the effect of dividends on stock prices at the consumer goods company field of telecommunications services. This study used a sample of three telecommunications companies listed in Indonesia Stock Exchange, namely: PT Indosat, PT Telkom and PT XL Axiata with financial reporting data from 2011 to 2015. The method of analysis using multiple linear regression analysis as an analytical tool for analyzing the effect of the finance ratio, sales growth and dividends. Getting the results that the current ratio of significant positive effect on the stock price changes with stats t = 3.888, p = 0.002 <0.05. Return on equity is not significant positive effect on the stock price changes with stats t = 0.807, p = 0.437> 0.05. The sales growth was not significant positive effect on the stock price changes with stats t = 1.068, p = 0.311> 0.05. Dividend payout ratio is not significant positive effect on the stock price changes with stats t = -0.462, p = 0.654> 0.05.
ANALISIS POSITIONING DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN I-PHONE PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS ISLAM INDONESIA (UII) YOGYAKARTA Lukia Zuraida; Dwi Novitasari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 1 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.937 KB) | DOI: 10.32477/jkb.v24i1.154

Abstract

This research analyzed positioning and brand awareness on decision to purchase i-Phone. The research done in 2013 using 100 students of economic faculties, Universitas Islam Indonesia (UII). The analytical method used was multiple regression. The results showed that a significant differences between positioning with purchasing decisions as indicated by the significance value likewise brand awareness with purchasing decisions. This suggests that positioning and brand awareness variables will be increased purchasing decisions.
ANALISIS PENGARUH KECUKUPAN MODAL, EFISIENSI OPERASIONAL DAN LIKUIDITAS TERHADAP PROFITABILITAS BANK BUMN DI BURSA EFEK INDONESIA PERIODE 2009-2013 Ayik Muh. Al Hasny; Christin Berlinhan Oey
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 1 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.516 KB) | DOI: 10.32477/jkb.v24i1.155

Abstract

This study aims to examine the effect of the variables of Capital Adequacy Ratio (CAR), operational efficiency (ratio of operating expenses to operating income / BOPO) and liquidity (loan to deposit ratio / LDR) to profitability (return on assets / ROA)of state-owned bank in the Indonesia Stock Exchange in the period of 2009 -2013. There are four (4) samples in this research, which are: PT Bank Mandiri Tbk., PT Bank Rakyat Indonesia Tbk., PT Bank Negara Indonesia Tbk, and PT Bank BTN Tbk. Data analysis method used is multiple linear regression, after going through the classical assumption test to make sure there are no violations on multicolinearity, autocorrelation and heteroscedasticity. Based on the analysis, it is concluded that the variables CAR, BOPO and LDR, partially or simultaneously, significantly influences ROA of the state-owned bank in BEI. Of the three variables, it is proven that BOPO is the most dominant aspect that influences ROA. The coefficient of determination (R2) is of 0.795, means that the three variables have contributed to changes in the value of ROA of 79.5% and the contribution of other variables that are not observed in this study is 20.5%. While the value stimulant correlation coefficient (R) is 0.891 indicates that these three variables have a strong relation to the ROA of state-owned bank in BEI 2009-2013.

Page 15 of 28 | Total Record : 273

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