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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 PERSEPSI ETIS DAN RELIGIUSITAS TERHADAP NIAT UMKM MELAKUKAN PINJAMAN ONLINE PADA MASA COVID-19 Dewi Kusuma Wardani; Simon Pulung Nugroho; Adia Adi Prabowo
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 | DOI: 10.32477/jkb.v29i2.296

Abstract

The high of the online loan platforms growth is a solution for MSME to raising fund during the Covid-19 pandemic. However, online loans are known have unethical business process and violate religious value. This study was conducted to capture whether a persons ethical and religious perceptions can reduce the intention to make an online loan. This study uses questionnaires to collect data and snowball sampling method to get sample. This study uses multiple regression analysis to analize the data. This study found two results. First, ethical perceptions can reduce the intention to make online loans. Second, religiousity has no effect on intention to make online loans. The implication of this research is that borrowers use their ethical perception to reduce ther intention to make online loans rather than their religious values. Therefore, online loans platforms should increase ethical value in their business processes by not charging too high interest and more humane collection process.
KECENDERUNGAN KECURANGAN PADA ALOKASI DANA DESA: ANALISIS FRAUD DIAMOND DAN RELIGIUSITAS Priyastiwi Priyastiwi; Hasanah Setyowati
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 | DOI: 10.32477/jkb.v30i1.301

Abstract

This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known. This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known.
PENGELOLAAN DANA DESA DI MASA PANDEMI COVID-19 DESA TIRTOSARI KECAMATAN KRETEK KABUPATEN BANTUL Lilik Ambarwati; Lukia Zuraida
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 | DOI: 10.32477/jkb.v30i1.302

Abstract

The purpose of this research is to know the village fund management during the Covid-19 pandemic in Tirtosari village Kretek district Bantul aims to evaluate the management of Dana Desa during the Covid-19 pandemic. This research is a qualitative descriptive study. The data collected is in the form of Dana Desa management data in Tirtosari village. Data collection methods used are interview, documentation, and observation. Documents in the form of APBDes and APBDes Realization report for 2020. As subjects and informants were the Tirtosari village apparatus starting from the Village Head, Viilage secretary, head of government, community leaders, religious leaders involved in managing Tirtosari village funds, as well as staff from th Bantul Regency village administration. Based on the result of research and data analysis, it is concluded that the management of Dana Desa includes three stages. (1) The planning process has gone through village deliberations, and has seen conditions in the field and in in accordance with existing regulations. (2) the implementation process is carried out based on applicable regulations, assisted by village assistants who direct and the role of the sub-district which assists the village government in formulating policies and changes in accordance with applicable regulations, and (3) the supervision/accountability process runs in accordance with statutory procedures, the community is also involved in supervising the management of Dana Desa, assisted by the preparation of accountability report using the sistem keuangan desa (Siskeudes).
FORCASTING DEMAND DENGAN METODE MULTIPLICATIVE DECOMPOSITION DAN TRACKING SIGNALS DI PT PERSADA NAWA KARTIKA Samari Samari; Rony Kurniawan; Sigit Ratnanto
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 | DOI: 10.32477/jkb.v30i1.307

Abstract

This study chooses the right method to produce demand forecasts that have high accuracy so that it can be considered by PT Persada Nawa Kartika, Kertosomo, Nganjuk to develop future marketing plans. Researchers use exponential smoothing, moving average and multiplicative decomposition to make accurate forecasts. To measure the accuracy of forecasting, researchers used the mean square error (MSE), mean absolute deviation (MAD), mean absolute percentage error (MAPE). The research data used is serial data from the sale of bottled drinking water with the NUCless brand from August 2020 to July 2021. NuCless is a production from PT Persada Nawa Kartika, Kertosono, Nganjuk. Researchers in processing data analysis using mathematical analysis POM QM for windows version 5.2 to produce accurate forecasts. The results of this study recommend the value of forecasting demand for three months, namely August 2021 with 9113 boxes, September 2021 with requests for 13811 boxes and October 2021 with requests for 13811 boxes.
STRATEGI PROMOSI PULAU MOMONGAN PADA ERA NEW NORMAL DI KABUPATEN CILACAP Esih Jayanti; Rustina Dewi Werdiasih
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 | DOI: 10.32477/jkb.v30i1.328

Abstract

Momongan is one of the potential for marine tourism in Cilacap Regency which has the potential to developed. Momongan Island is located in Jetis Village, in the karst mountains and in the middle of the Bodo Ijo river which must be reached by boat from the Jetis Fish Auction Place. There ere a lot of people inside and outside of the Cilacap Regency do not know about the destinations of Momongan Island, so the promotion of Momongan Island is very necessary. The media used to promotions in the new normal era as today is sosial media which is low-budget high-impact. The purpose of this study is to develop Momongan Island through an effective promotion strategy as a leading tourist destination in Cilacap Regency based on competitive advantage in the New Normal. This study used a accidental sampling technique with 195 interviewed respondents stated that Momongan Island needs more promotion. Next step, the quesionnaire data from 103 sample respondent who use instagram was processed using Regression analysis by testing dependent and independent variable. The result of the analysis show that sosial media Instagram is a suitable tool as a promotional media for Momongan Island.
PENGARUH IMPLEMENTASI TATA KELOLA SEKTOR PUBLIK YANG BAIK TERHADAP KUALITAS ANGGARAN SKPD Firma Sulistiyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i2.357

Abstract

The good financial management of local government related to good public governance. The good public governance will encourage the good financial statement in local government, including the quality of Satuan Kerja Perangkat Daerah (SKPD) budget. The aim of this research is to examine the influence of implementation good public governance upon the quality of SKPD budget. This research uses a quantitative approach with survey method. The data was gathered by questionnaire. The number of respondents in the research are 430 public servants (ASN) in Kabupaten/Kota/Provinsi Daerah Istimewa Yogyakarta (DIY), including Kabupaten Sleman, Kabupaten Bantul, Kabupaten Kulonprogo, Kabupaten Gunung Kidul, Pemerintah Kota Yogyakarta, and Pemerintah Provinsi DIY. The Techniqe of data analysis was used in this study is simple regression. The simple regression is a tool to analyze the effect of independent variable (implementation of good public governance) towards dependent variable (the quality of SKPD budget). The result of this study shows that the implementation of good public governance in Kabupaten/ Kota/Provinsi DIY influences the quality of SKPD budget.
PENGARUH KESADARAN, ASOSIASI, CITRA DAN KESETIAAN TERHADAP EKUITAS MEREK PADA PRODUK MIE INSTAN DI YOGYAKARTA Endy Gunanto Marsasi; Deni Saputra; Yenni Kurnia Gusti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i2.359

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dimensi Ekuitas Merek yang mempengaruhi Ekuitas Merek mie instan Indomie pada mahasiswa S1 yang merantau di Yogyakarta. Teori deteksi sinyal dapat mendeteksi stimulus yang diterima dan menghasilkan keputusan, teori tersebut digunakan untuk menghasilkan formulasi strategi untuk meningkatkan Ekuitas Merek. Sampel berjumlah 182 responden sesuai dengan kriteria, yaitu responden yang menyukai mie instan, menyukai produk mie instan Indomie, dan mahasiswa S1 yang telah merantau di Yogyakarta. Analisis data penelitian ini menggunakan Structural Equation Modeling untuk mengetahui hubungan sebab akibat antara variabel bebas dan variabel terikat. Pengujian penelitian ini menggunakan program SPSS 24 dan AMOS 22. Hasil penelitian menunjukkan bahwa Asosiasi Merek, Loyalitas Merek, Kesadaran Merek, dan Citra Merek berpengaruh positif dan signifikan terhadap Ekuitas Merek. Kontribusi akademis dari penelitian ini memberikan bukti empiris dari variabel independen yang mempengaruhi variabel dependen berbasis produk sejalan dengan penelitian sebelumnya. Kontribusi penelitian praktek menunjukkan temuan untuk memberikan saran pada produk mie instan Indomie berdasarkan saluran pemasaran, dalam rangka mempertahankan sumber daya yang ada dan meningkatkan dimensi Ekuitas Merek.
PENGARUH OPINI AUDIT, PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE) Khoirunnisa Cahya Firdarini; Dewi Safaatun
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i2.363

Abstract

This study aims to determine the effect of audit opinion, profitability, liquidity and solvency on firm value on food and beverage companies listed on the Indonesia Stock Exchange in the 2015-2019 period and using sales growth as control variable. Based on purposive sampling method, we have 100 firm years of total sample. Research model was tested using classic assumption test to ensure that the model free form classic assumption problem. Hypotesis testing used is multiple regression analysis. The result show that only liquidity that have significant effect to firm value. Audit opinion, Profitability, Liquidity, Solvency have not significant effect to firm value. This result indicated that stakeloder only focused their attention to ability of firm in short time. This is related to characteristic of food and beverage companies that have fast moving assets.
DAMPAK BELANJA PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI DAERAH: STUDI KASUS DATA PANEL PROVINSI DI INDONESIA Widiastuti, Nur; Sutrischastini, Ary
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i2.394

Abstract

This study aims to identify the effect of government spending and other fiscal variables on economic growth and per capita income in 33 provinces in Indonesia. Other fiscal variables used are personnel expenditures, capital expenditures and goods and services expenditures. The data used is panel data in 33 regions in Indonesia, data obtained from Kemenkeu.go.id. The source of provincial-level data is obtained from the APBD summary issued by the Directorate General of Budget, Ministry of Finance of the Republic of Indonesia. The estimation method is Pooled Least Squares. The estimation results show that the variables of Government Expenditure, Government Expenditure per Capita, and share of Government Expenditure on GRDP have no effect on economic growth but positively affect income per capita. Meanwhile, other fiscal variables consisting of personnel expenditure, capital expenditure and expenditure on goods and services, in the form of total, per capita and share of GRDP, have a positive effect on economic growth and income per capita. The recommendation from this research is for the provincial government to map its spending well so that the goal of increasing people income can be achieved.
CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Latifah Ayu Adharani; Junaidi Junaidi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i2.396

Abstract

The purpose of this study is to determine the effect of corporate governance and disclosure of corporate social responsibility (CSR) on tax aggressiveness. Corporate governance is proxied by the size of the board of directors, the proportion of independent commissioners, the expertise of the audit committee, and public ownership. For disclosure of corporate social responsibility based on disclosure sustainability report with GRI G.4 Standards and for tax, aggressiveness is proxied by the effective taxes rates. This study takes the research object of companies listed in the Indonesia Stock Exchange in the financial and non-financial sectors of the 2015-2019 period with a total sample of 85 samples and the analysis technique used is multiple regression analysis. The results of this study indicate that: (1) the size of the board of directors harms tax aggressiveness, (2) the proportion of independent commissioners has a positive effect on tax aggressiveness, (3) expertise of audit committee members has no effect on tax aggressiveness, (4) public ownership has no effect on tax aggressiveness, (5) disclosure of corporate social responsibility has no effect on tax aggressiveness.

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