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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 264 Documents
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ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN: Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2014-2018 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 (1057.734 KB) | DOI: 10.32477/jkb.v29i1.239

Abstract

This study aims to see the effect of Pentagon fraud on reporting fraudulent financial statements.The variables of this research are Pentagon Fraud which consists of financial stability, external pressure, financial targets, nature of the industry, ineffective monitoring, auditor turnover cycle, audit opinion, total accruals, changes in directors, number of CEO photos installed, number of CEO photos installed. , dualism of positions, good corporate governance and fraudulent financial statements. The sampling technique was purposive sampling. Secondary data sources. The data collection method uses the documentary method. The analysis technique used is logistic regression analysis with a significance level of 5 percent. The results showed that financial targets, external certainty, political relations, have a positive and significant effect on fraudulent financial statements. Good Corporate Governance has a negative and significant effect on fraudulent financial statements. Financial stability, external guarantees, ineffective monitoring, CEO image, dualism of positions, audit opinion have no significant positive effect on fraudulent financial statements. The nature of the industry, the change of auditors, the change of directors and TATA have a negative and insignificant effect on fraudulent financial reports. Pentagon fraud affected the fraudulent financial statements by 89.4 percent. 10.6 percent The remaining 10.6 percent other supporting factors are not included in this research model.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMEDIASI PADA BADAN PERTANAHAN NASIONAL (BPN) TANGGAMUS, LAMPUNG Ristian Lilis; Tasya Monica; Rudi Stiawan; Vicky F Sanjaya
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 (639.541 KB) | DOI: 10.32477/jkb.v29i1.240

Abstract

The purpose of this study was to examine the effect of leadership style on employee performance and to examine organizational culture as the influence between leadership style and employee performance. This study used a descriptive quantitative method by taking a sample of 55 employees who were collected using a questionnaire with a 5-point Likert scale. The data analysis used was a structural equation model with the partial least square (PLS-SEM) method using the smartPLS application. The results showed that the Leadership Style was able to improve employee performance directly or indirectly, namely through enhancing organizational culture and having an impact on improving employee performance.
PENGARUH KECENDERUNGAN PEMILIHAN RISIKO DALAM PENGAMBILAN KEPUTUSAN INVESTASI YANG DIMODERASI OLEH GENDER: PENDEKATAN EKSPERIMEN Dheni Indra Kusuma; Daniel Joel Immanuel Kairupan
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 2 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.029 KB) | DOI: 10.32477/jkb.v29i2.275

Abstract

This study aims to conduct laboratory experiments to examine the tendency of risk selection as a variable that affects managers in making investment decisions. Gender factor is used as a moderating variable in this study. Gender differences are thought to play a role as a variable that strengthens or weakens managers in making investment decisions. Research data collection was carried out using a 1 x 2 experimental design between subjects. Experiments will be carried out using a computer assisted program. Regarding the Covid-19 pandemic, the experiment will be carried out online with the help of zoom technology and google form with a limited time so that it approaches the experiment which is carried out directly through face to face. Hypotheses were tested using Pearson Chi Square statistical tools and ANOVA Two Way with Interaction. The result of this research is the tendency of risk selection affects investment decision making. while gender is not a moderating variable in this study.
FAKTOR YANG MEMENGARUHI KEPUASAN KONSUMEN JASA SALON MUSLIMAH DI MASA PANDEMI COVID-19 Nurzahroh Lailyah; Rozaq Muhammad Yasin; Rhealin Hening Karatri; Dina Lusianti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 1 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.958 KB) | DOI: 10.32477/jkb.v30i1.323

Abstract

The Covid-19 pandemic had decreased number of visitors to Nafisa Salon Muslimah in Semarang. Maintaining customer satisfaction is very important. This study aims to analyze the factors that influence the satisfaction consumers of Nafisa Salon Muslimah services. The sampling technique used was purposive sampling. Data were obtained using a questionnaire distributed to 100 respondents. Consumer data were analyzed using a binary logistic regression model with SPSS software. The results of the study stated that the service, product, price, and maintenance variables affected the satisfaction of the Muslimah Salon consumer service, while the comfort variable was not affected. Therefore, Nafisa Salon Muslimah can provide offline services by implementing strict health protocols and home services, selling care products online through e-commerce during the Covid-19 pandemic.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.726 KB) | DOI: 10.32477/jkb.v28i2.208

Abstract

Students who want to work as public accountants are required to first take the Public Accountants Certification Exam which is held by the Indonesian Institute of Certified Public Accountants, but students who take the public accountant certification exam are still minimal. The purpose of this study is to determine the effect of economic motivation, personality, barriers, social motivation and quality motivation on accounting students’ interest in taking the Public Accountant Certification Exam.The research respondents were all students of semester VI and above Accounting Study Program Department of Accounting SarjanawiyataTamansiswa University. The instrument testing was carried out using validity and reliability tests. To determine the accuracy of the model, classical assumption testing is carried out followed by multiple regression analysis both partially and simultaneously. The results of this study indicate that the variables of economic motivation, personality, exam barriers, social motivation and quality motivation simultaneously influence the interest of accounting students taking the Public Accountant Certification Exam by explaining the variation expressed in the coefficient of determination, showing that 66.6 percent of the variation in interest determined by social motivation and personality, while 33.4 percent is determined by other variables not examined in this study but partially personality and social motivation have a significant influence on the interests of accounting students taking the Public Accountant Certification Exam, while economic motivation variables, test barriers, and quality motivation does not have a significant influence on the interests of accounting students taking the Public Accountant Certification Exam.
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 (751.857 KB) | DOI: 10.32477/jkb.v29i1.236

Abstract

A brand trust that has been highly expected by consumers indicates the brand image of the product is also high, thus moving consumers to make a purchase of a product. The research method used in this study is quantitative with a cross sectional design. The sampling technique in this study used convenience side techniques with 100 respondents. The data collection method used a closed questionnaire and the analysis technique used is PLS. The results showed that product quality has a positive effect on customer satisfaction and repurchase decision. Brand trust has a positive effects on customer satisfaction but has no effect on repurchase decision. Consumer satisfaction has a positive effect on repurchase decision. Consumer satisfaction mediates product quality and brand trust on the repurchases decision of wedang uwuh halal.
PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING: (Studi Kasus Perusahaan Food And Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Diah Fajri Hanifah; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 1 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.794 KB) | DOI: 10.32477/jkb.v30i1.265

Abstract

This writing is done to examine and understand partially thee effeect of tax planniing and performancce financial on Value Firm. To study and understand the effect of tax planning on financial performance. To study and understand the effect of tax planning on firm value through the financial performance of food and beverage companies on the Indonesia stock exchange for the 2015-2019 period. This study took a sample of Food and Beverage companies listed on the Indonesia Stock Exchange. The type of data used in conducting this research is secondary data in the form of company annual financial reports. During the 2015-2019 period, there were 13 samples of Food and Beverage companies. The sampling method used in this study was purposive sampling, which is a research sampling method based on certain criteria. Multiple and simple linear regression data analysis techniques are significant at 5 percent level. The results of this study indicate (1) tax planning has a significant positive effect on firm value, (2) financial performance has a significant positive effect on firm value, (3) tax planning has a significant positive effect on financial performance, (4) tax planning and financial performance simultaneously has a significant positive effect on firm value, (5) financial performance is able to positively strengthen the relationship between tax planning and firm value.
PENGARUH FINANCIAL LITERACY TERHADAP BUSINESS SUSTAINABILITY PADA UMKM DESA PANGGUNGHARJO Lilik Ambarwati; Lukia Zuraida
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.25 KB) | DOI: 10.32477/jkb.v28i1.27

Abstract

The SMEs sector is one of the drivers of the economy, but in its development there are still many unresolved problems, one related to finance. The purpose of this research is to know the influence of financial literacy or financial knoledge owned by the SMEs businessman (manager) toward the sustainability of their business from the SMEs in the village of Panggungharjo. This research is a quantitative research, using simple linier regression to test the hypothesis and take the population is SMEs in the village of Panggungharjo, while the data is obtained through questionnaires to 30 SMEs in the village of Panngungharjo. Independent variables in this research are financial literacy and business sustainability is dependent variable. The result showed that financial literacy gives effect to business sustainability of 33.8 percent. It shows that financial literacy or financial knowledge owned by the SMEs businessman (manager) in Panggungharjo is important in supporting the sustainability of their business.
PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI: Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di BEI tahun 2013-2017 Hasina Tazkiya; Sulastiningsih Sulastiningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.866 KB) | DOI: 10.32477/jkb.v28i1.34

Abstract

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO retirement has influences negatively significant to accounting conservatism.
PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO Dewi Kusuma Wardani; Ratih Ranika Putri Utami
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.331 KB) | DOI: 10.32477/jkb.v28i1.36

Abstract

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to Peoples homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

Page 2 of 27 | Total Record : 264

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