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Kajian Bisnis STIE Widya Wiwaha

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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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MENGURAI DIVERGENSI KONSEP PEMASARAN MELALUI PERKEMBANGAN IMPLEMENTASI Amin Wibowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Among the divergence of marketing concepts there are kinds of similarity among them in many aspects : (1) the basic assumptions in defining marketing and marketing management, almost all scholars agree that terms of consumer becomes starting point in defining marketing concept. The substantive differences among the concepts accured in focusing to customers. For instance, Benneth and Cooper placed the focus on customers with minimal proportions because of their paradigm and experiences. (2) Market oriented and customer oriented have similarity in substantive manner, but in industrial marketing, the proportion of attention toward customers is very limited. Meanwhile, marketing scholars view totally to customers oriented. (3) Industrial marketing concern on institutionalized customer (or market oriented) that is not limited on marketing division, but covers top management responsibility in implementing business strategy and strategic planning. (4) in the context of marketing concept, Huston’s ideas about marketing concept is make sense whenever marketing is the behaviors that creates exchange between buyer and seller. Exchange is not in “one shot” activity.

PENGUKURAN KINERJA BERBASISVALUE FOR MONEY STUDI PADA SMP NEGERI 2 BANJARNEGARA Sulastiningsih Sulastiningsih; Ida Sulistyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to evaluate the financial performance of SMP Negri 2 Banjarnegara using by the value for money method. Value for money method is an expansion scope from financial audit. Indicators of performance measurement in this research consist of economic, efficiency and effectiveness. The economic performance measurement related to how frugal expenditure was made. The efficiency associated measurement of usefulness budget. The effectiveness relates how to achievement target is appropriate. This research object is managing SMP Negeri 2 Banjarnegara School Budget Plan and School Budget Expenditure realization with based the data on year of 2010/2011. Data collection technique in this research using by interviews and documentation. Based on the analysis concluded that SMP Negeri 2 Banjarnegara yet to implement school-based performance assessment with value for money method. Based on the analysis of school-based performance assessment concluded that the value for money achieved economic level indicates the value of 96.19%, and based on economic criteria tables of financial performance is in less economical criteria. Degree of efficiency showed a value of 100%, based on the value of the efficiency of financial performance criteria is in less efficient criteria. The level of effectiveness showed a value of 96.19%, based on the value of the effectiveness criteria on financial performance criteria is in effective criteria.

PENGARUH KINERJA DAN KEPEDULIAN MANAJEMEN BANK PEMBANGUNAN DAERAH DI INDONESIA TERHADAP PORSI PENYALURAN KREDIT PENGEMBANGAN SEKTOR UMKM S. Riauwanto Soerip
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study investigates the effect of performance management and care of BPD in Indonesia against the share of SME sector development lending.The loan portfolio BPD in Indonesia is dominated employee loans (consumer) compared with the productive sectors especially the MSME sector.The inequality shows the composition distribution disitermediari very sharp.Though SME sector contribute greatly to the economy of Indonesia.But the “concern” BPD in Indonesia management is less interested in developing SME loans larger portion of consumer credit (employees).This study uses secondary data sources from Financial Statements 26 BPD in Indonesia period 2005-2009 for which data are derived from the website of Bank Indonesia.Cross-section data and time series of data obtained are arranged into panels totaling 130 sets of data.The data of this research is the dependent variable PK (MSME sector credit portion), while the independent variables consist of CAR, NPL, EQI, ROA, LIQRR, LDR, IRISK, SIZE and SHM.Data management factors described by the factor of “concern” managers and owners (EQI and SHM).The model was tested using Hausman equation to obtain the most appropriate model.The results using fixed effects approach to data processing.Methods of data using multiple regression analysis (multiple regression model), while the data processing using statistical program eviews 6. The study found that the factors “concern” the development of the SME sector is still weak, because the portions are relatively much smaller when compared to consumer credit.In addition to a weak level of concern, caring influence too weak manager and owner of the credit portion of the development of SMEs.This is due to liquid assets tend to be directed and invested in the reserve requerment and not optimized for using the development of SMEs.Another finding is that the overall performance of BPD has no effect on the development of SME lending portion, except NPL factors and SIZE bank.NPL showed a negative effect, while SIZE positive effect on bank lending portion of the SME sector development. Thus, this study found and concluded that the performance of BPD in Indonesia in managing assets - liability to the development of the SME sector is not optimal and efficient.The portion of the SME sector has not made backbound loan portfolio, although a major contribution to the Indonesian economy.Inequality composition of the loan portfolio between consumptive portion and the SME sector credit shows that there has been disintermediari on bank performance.Therefore, profits or revenues (achievement) is now obtained the credit market has yet to show real potential, because lounable support fund owned by the BPD in Indonesia is still very large.

PENGARUH PENERAPAN QUALITY MANAGEMENT SYSTEM TERHADAP KUALITAS SUMBER DAYA MANUSIA PADA PT. CASUARINA HARNESSINDO BEKASI Niken Widyastuti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research aim for given prove empirically effect application role of quality management system to factor or variable that influence quality human resources development. This research carry out in PT. Casuarina Harnessindo – Bekasi, with use population with amount 30 respondent with use census sample draw method: sample drawing where all population amount become sample so that amount sample within this research have amount 30 respondent. Data collection technique use documentation and questioner. Data analysis method use research instrument test use validity test and reliability test, hypothesis test consist multiple linear regression, determinan coefficient, test t analysis and F test, classic assumption test consist normality, multicolienearity, heterokesdasity and autocorrelation. Research result show that hypothesis 1 that reveal present significant effect employee role, leader role, relationship leader with employee organization aspect and environment aspect within application ISO quality Management System 9001 – 2000 toward quality of employee resources simultan proved within this research, hypothesis 2 that reveal that present significant effect employee role within application ISO quality Management System 9001 – 2000, toward quality employee resources proved within this research, hypothesis 3 that reveal that present significant effect leader role within application ISO quality Management System 9001 – 2000, toward quality employee resources proved within this research, hypothesis 4 that reveal present significant relationship leader with employee within application ISO quality Management System 9001 – 2000, toward quality employee resources proved within this research, hypothesis 5 that reveal present significant organization aspect role within application ISO quality Management System 9001–2000, toward quality employee resources not proved within this research, hypothesis 6 that reveal present significant environment aspect role within application ISO quality Management System 9001– 2000, toward quality employee resources not proved within this research.

EVALUASI PENGEMBANGAN SUMBER DAYA MANUSIA: SEBUAH REVIEW Titik Nurbiyati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Human resource management (HRM) is a recognition of the importance of human labor as vital resources that contribute to the goals of the organization, and utilization of multiple functions and activities to ensure that they are used effectively and fairly for the benefit of individuals, organizations, and society. Now human resource management has a unique and timely opportunity to improve productivity. Eventhough, productivity improvement does not means only increase the output. In addition, the evaluation of program responsibles and meets the special needs of employees with efficient cost. It is a very effective manner that very important, as organizations are tempted to cut costs and improve quality in their company. Without evaluation, it is very difficult to demonstrate that the development is the reason for the improvement. Human Resources Development can maintain and support productivity, as well as company isolate of lack of expertise of the human resources for the current job and future. The results are used in evaluating development programs include participant satisfaction with the training and development program development, learning knowledge or skills, the use of knowledge and skills on the job, and the results such as sale, productivity, or the prevention of accidents. Evaluation can also compare costs against benefits that receive development (return on investment).

URGENSI PENERAPAN ISLAMIC CORPORATE GOVERNANCE DI BAITUL MAAL WAT TAMWIL (BMT) Muh Awal Satrio Nugroho
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Islamic corporate governance model in Islam has its own unique features and presents distinctive characteristics in comparison with the western concept .Unlike the western concept of corporate governance which is based on the western business morality that derived from “secular humanist”, the corporate governance in Islamic Financial Institutions is founded on the epistemological aspect of Tawhid,sharia, and ethics.Baitul Maal Wat Tamwil (Islamic micro finance) have to apply Islamic Corporate Governance in order to become the strong and succesfull institution

RISENSI BUKU KEPEMIMPINAN: TEORI DAN PRAKTIK Muh Su’ud
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Data Buku:Judul : KEPEMIMPINAN: Teori dan PraktikPengarang : Peter G. NorthouseJudul asli : Leadership: Theory and PracticePenerjemah : Ati CahayaniTahun terbit : 2013Penerbit : Indeks, Jakarta.Edisi : KeenamTebal : 433 halaman

PENGARUH LOAN TO DEPOSIT RATIO , NON PERFORMING LOAN , DAN PERTUMBUHAN DANA PIHAK KETIGA, TERHADAP PROFITABILITAS PERBANKAN 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

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 toexamine the effect of Loan to Deposit Ratio (LDR), Non Performing Loan (NPL),and Third Party Fund Growth (DPK) toward profitability measured by Return onAssets (ROA) in Bank Pembangunan Daerah. The study took 25 BankPembangunan Daerah throughout Indonesia in 2013-2017. The data analysistechnique in this research used multilinear regression. The result of the studyshowed that DPK growth has no effect on ROA. LDR has positive significanteffect 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

This study aims to analyze the factors that influence the decision making ofhedging with derivative instruments in manufacturing companies withMiscellaneous Industry sectors on the Indonesia Stock Exchange 2015-2018.The factors include: Leverage, Liquidity, Growth Opportunities, ManagerialOwnership, Dividend Policy The analytical method used in this study is the logisticregression method. The population of this research is the Miscellaneous IndustrySector Company. By using purposive sampling technique, there are 22 companieswith 4 years of observation from 2015-2018, obtained 88 research samples.Basedon the results of the study of the five independent variables on the dependentvariable, the variable liquidity, growth opportunity, managerial ownership showedthe results had a significant effect on hedging decisions with derivativeinstruments. Other variables such as leverage and dividend policy have nosignificant effect on hedging decisions with derivative instruments.

FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP) Adia Adi Prabowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Students who want to work as public accountants are required to first take thePublic Accountants Certification Exam which is held by the Indonesian Instituteof Certified Public Accountants, but students who take the public accountantcertification exam are still minimal. The purpose of this study is to determine theeffect of economic motivation, personality, barriers, social motivation and qualitymotivation on accounting students’ interest in taking the Public AccountantCertification Exam.The research respondents were all students of semester VIand above Accounting Study Program Department of AccountingSarjanawiyataTamansiswa University. The instrument testing was carried out usingvalidity and reliability tests. To determine the accuracy of the model, classicalassumption testing is carried out followed by multiple regression analysis bothpartially and simultaneously. The results of this study indicate that the variablesof economic motivation, personality, exam barriers, social motivation and qualitymotivation simultaneously influence the interest of accounting students takingthe Public Accountant Certification Exam by explaining the variation expressedin the coefficient of determination, showing that 66.6% of the variation in interestdetermined by social motivation and personality, while 33.4% is determined byother variables not examined in this study but partially personality and socialmotivation have a significant influence on the interests of accounting studentstaking the Public Accountant Certification Exam, while economic motivationvariables, test barriers, and quality motivation does not have a significant influenceon the interests of accounting students taking the Public Accountant CertificationExam.

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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