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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 PENEGAKAN PERATURAN, BUDAYA ETIS ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN Anita Primastiwi; Dewi Kusuma Wardhani; Dita Iswahyuni
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.435 KB) | DOI: 10.32477/jkb.v28i2.209

Abstract

This study aims to examine the effect of enforcement regulations, organizationalethical culture, organizatioal commitment to the tendency of fraud based on fraudtriangle theory in Yogyakarta City Goverment . The data used is primary. Multipleregression analysis is the analytical method used. The sampling technique usedin this study was the purpose sampling method and obtained 83 data samples.The regression test results show that organizational commitment negatively affectthe tendency of fraud in the public sector. Whereas enforcement regulations,organizational ethical culture have on effect the tendency of fraud.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR Rahyuningsih Rahyuningsih; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.642 KB) | DOI: 10.32477/jkb.v28i2.210

Abstract

This study aims to compare the leverage and managerial ownership of earningsmanagement with agency cost as an intervening variable. This study took apopulation of several companies listed on IDX and the number of samples in thisstudy were 16 companies, the sample technique used was purposive sampling.The data analysis method used is the path analysis. The results of this studyafter testing the first stage showed simultaneously that leverage and managerialownership affect agency cost and testing the second stage of leverage, managerialownership and agency cost affect earnings management. Partially through the ttest, in the first stage of testing that leverage affects agency cost and managerialownership does not affect agency cost. The second stage of testing that leveragedoes not affect earnings management, managerial ownership does not affectearnings management and agency costs affect earnings management.
PERKEMBANGAN TEKNOLOGI DAN KUALITAS PELAYANAN NASABAH PADA BAITUL MAAL WA TAMWIL LATANSA GONTOR Annas Syams Rizal Fahmi; Tegar Cahyo Wibowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.248 KB) | DOI: 10.32477/jkb.v28i2.211

Abstract

This study aims to determine the effect of technological developments oncustomer service at BMT Latansa Gontor. BMT Latansa Gontor is one of thefinancial institutions that runs its business activities always prioritizing thesatisfaction of its customers, including serving people who want to apply for fundingor save their assets. Various facilities have been offered by BMT Latansa Gontorto make it easier to carry out customer transactions. The services provided byBMT Latansa by following technological developments are not as sophisticatedand as advanced as other Islamic Financial Institutions. But the best service tocustomers is the core of the application of current technological developments.Where most of the Latansa Gontor BMT customers have a background that isnot too middle to upper so that the development of technology and servicesprovided at this time can influence and improve services for Latansan GontorBMT customers. Where the service makes it easier for their affairs and alsoincreases the quality of service to BMT Latansa Gontor customers.
ANALISIS FAKTOR-FAKTOR PERSEPSI PEGAWAI MENGENAI PENGGELAPAN PAJAK (STUDI KASUS PADA BALAI PEMERINTAHAN DESA DI DIY) Maulidya Ikhbar Nurfaizah; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.101 KB) | DOI: 10.32477/jkb.v28i2.212

Abstract

This study aims to analyze and get empirical evidence on employee perceptionsabout the government of the special region of Yogyakarta Village regarding theeffect of the taxation system, protection against tax incorporation. This researchis a quantitative study and the population is all employees who are within thescope of the Yogyakarta Special Region Government Village. For sample selectionis to use a saturated sample that obtained as many as 86 respondents to bestudied. In collecting data using a questionnaire method and for data analysisusing the SPSS program. The results of this study indicate that the variables ofjustice and discrimination affect tax evasion. The taxation system variable hasno effect on tax evasion.
ANALISIS ATAS TEMUAN BERULANG BANTUAN KEUANGAN PARTAI POLITIK DI KABUPATEN TEMANGGUNG Endah Aprimulki; Abdul Halim
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.141 KB) | DOI: 10.32477/jkb.v29i1.234

Abstract

This research aims to provide an overview of the accountability process for thefinancial assistance from political party (banparpol) in Temanggung, analyzing thecause of repeated findings in the report of Banparpol in the respective district,also identifying the efforts made by the recipients in respond to the repeated findings.This research employs qualitative approach and case study as the research design,with two political parties, A and B, as the object of the research. The data wascollected by documentation and interview. It involved the chairperson of the party,the treasurer, and parts of the party’s organization as participants.The result shows that the reporting process of financial assistance in both parties,A and B, was conducted by forming a committee for every activity related to thefunding of Banparpol. Each committee reported all of the activities fromimplementation of the event, collecting evidence and documentation of the event,and made event summary. After this report is completed, the treasurer will verifyand compile everything which will then become Banparpol’s report. The factorcausing repeated finding on the respective policial parties’ report were the humanresources’ lack of understanding upon administrative process, the inconsistenciesof political party’s regulation, budget disburstment which is processed in the endof the year, lack of motivation and the inability to obey the regulation. Furthermore,different judgement among the examiner also becomes influencing factor. Anothercaus is cultural dimensions that appear in political party B, which are disobedienceand subborness. Efforts made by political party A to avoid the repeated findingsare choosing a regular place which has already had a well structured administrationand conductiong revisions based on the recommendation of the Audit Board (BPK).The first strategy is also performed by political party B, in addition to recruiting LOto provide assistance in understanding political party’s accountability rules andconsulting to Kesbangpol.This research uses Stewardship theory and compliance theory in identifying factorscontributing to the repeated findings in Banparpol’s acountability report inTemanggung district.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN AKADEMIK PADA PERKULIAHAN ONLINE Adia Adi Prabowo; Dewi Kusuma Wardani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.53 KB) | DOI: 10.32477/jkb.v29i1.235

Abstract

The spread of the covid-19 disease outbreak has brought urgent changes in varioussectors. The government’s advice to stay at home and keep your distance shouldbe followed by a change in learning methods from face-to-face to online learning.The purpose of this study is to explore the extent to which factors such as situationalfactors, academic factors, and psychological factors can influence students’academic cheating behavior during online learning, and to propose strategies topromote academic integrity in higher education when learning is conducted on anounce line.This type of research is quantitative research with a descriptiveapproach. The samples studied were all S1 Accounting Faculty of Economicswhich is still active in the even semester of The Academic Year 2019/2020 whohad taken the online exam and learning online with a sample number of 153 studentsusing purposive sampling techniques. Data analysis techniques in this study usingPLS (Partial Least Square) 3.0 software. The results of this study showed thatpsychological factors and academic factors have no significant effect on onlinecheating. But situational factors as intervening variables have a significant effectonline cheating
PERAN MEDIASI KEPUASAN KONSUMEN PADA DETERMINAN KEPUTUSAN PEMBELIAN ULANG WEDANG UWUH HALAL Dwi Karti Handayani; Lukia Zuraida
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.994 KB) | DOI: 10.32477/jkb.v29i1.236

Abstract

A brand trust that has been highly expected by consumers indicates the brandimage of the product is also high, thus moving consumers to make a purchase ofa product. The research method used in this study is quantitative with a crosssectional design. The sampling technique in this study used convenience sidetechniques with 100 respondents. The data collection method used a closedquestionnaire and the analysis technique used is PLS. The results showed thatproduct quality has a positive effect on customer satisfaction and repurchasedecision. Brand trust has a positive effects on customer satisfaction but has noeffect on repurchase decision. Consumer satisfaction has a positive effect onrepurchase decision. Consumer satisfaction mediates product quality and brandtrust on the repurchases decision of wedang uwuh halal.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CONSUMER GOODS SECTOR Prafidhya Dwi Yulianto; Lilik Ambarwati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.487 KB) | DOI: 10.32477/jkb.v29i1.237

Abstract

The purpose of this research is to know the influence of Working CapitalManagement on Profitabilty in Consumers Goods listed on the Bursa EfekIndonesia (BEI) aims to analyze the influence of woring capital in the from of:Cash Turnover, Account Receivable Turnover, and Inventory Turnover toProfitability (Return On Asset) at Consumers Goods Sector. This research methoduses multiple linear regression analysys with the help of SPSS 23.00 softwarewhich is used to see the inflyence between the independent variables in the fromCash Turnover, Account Recevaible Turnover, and Inventory Turnover to ReturnOn Asset (ROA)). The sample of this research is 31 consumer goods sector in2015-2018, so there are 124 annual report obtained through purposive sampling,then analyzed using multiple linear regression methods. The result showed thadbased on the F test, the independent variable had an effect on the ROA, it isindicated of 6.765 and significance of 0.000, overall the independent variable wasable to eaplain the effect 59,60%. While based on the partial t test, shows that thevariable Cash Turnover, Account Recevaible Turnover, and Inventory Turnoverhas a positive and siginificant effect on Profitability.
PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Dewinda Amalia Syahputeri; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.656 KB) | DOI: 10.32477/jkb.v29i1.238

Abstract

Taxes are the biggest income for the State. But on the other hand, the companyconsiders taxes to be a burden that can reduce corporate profits. Due to thesedifferences, companies take advantage of loopholes in the Act to carry out taxevasion. This study aims to determine and analyze the effect of size and CSRon tax avoidance. The nature of this research uses quantitative and the dataused is secondary data with the sampling technique using purposive sampling.This study uses manufacturing companies in the consumer goods sector listedon the IDX in 2016-2019 as samples. Based on this method, 18 companieswere obtained. The results of this study indicate that CSR has no effect on taxavoidance, while company size has a negative effect on tax avoidance.
ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Novi Anjar Purwaningtyas; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.585 KB) | DOI: 10.32477/jkb.v29i1.239

Abstract

This study aims to see the effect of Pentagon fraud on reporting fraudulent financialstatements.The variables of this research are Pentagon Fraud which consists offinancial stability, external pressure, financial targets, nature of the industry,ineffective monitoring, auditor turnover cycle, audit opinion, total accruals, changesin directors, number of CEO photos installed, number of CEO photos installed. ,dualism of positions, good corporate governance and fraudulent financialstatements. The sampling technique was purposive sampling. Secondary datasources. The data collection method uses the documentary method. The analysistechnique used is logistic regression analysis with a significance level of 5%. Theresults showed that financial targets, external certainty, political relations, have apositive and significant effect on fraudulent financial statements. Good CorporateGovernance has a negative and significant effect on fraudulent financial statements.Financial stability, external guarantees, ineffective monitoring, CEO image, dualismof positions, audit opinion have no significant positive effect on fraudulent financialstatements. The nature of the industry, the change of auditors, the change ofdirectors and TATA have a negative and insignificant effect on fraudulent financialreports. Pentagon fraud affected the fraudulent financial statements by 89.4%.10.6% The remaining 10.6% other supporting factors are not included in thisresearch model.

Page 18 of 28 | Total Record : 273

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