cover
Contact Name
Arif Suwarjono
Contact Email
kajianbisnis@stieww.ac.id
Phone
+6285998000678
Journal Mail Official
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
Kajian Bisnis STIE Widya Wiwaha
ISSN : 08544530     EISSN : 2622173X     DOI : https://doi.org/10.32477/jkb.v31i1
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
Articles 273 Documents
PENGARUH GAYA HIDUP, LABEL HALAL, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI GERAI STARBUCKS PADA GENERASI Z DI DAERAH ISTIMEWA YOGYAKARTA Miswanto Miswanto; Izza Salsabila; Titik Kusmantini
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.v30i2.444

Abstract

This study aims to examine the effect of lifestyle, halal labels, and prices on purchasing decisions at Starbucks outlets in Generation Z in the Special Region of Yogyakarta. The population used in this study is Generation Z who is in the Special Region of Yogyakarta and who make purchases at Starbucks outlets, who are at least 15 years old and a maximum of 25 years old. This study uses a quantitative approach and causal analysis technique. The sampling technique uses non-probability with purposive sampling. The findings of this study are Lifestyle, Halal Label, and Price has a positive effect on purchasing decisions at Starbucks outlets in Generation Z in Yogyakarta Province. The theoretical implication of this study is that the findings of this study are expected to provide a view that lifestyle, halal labels, and prices can affect purchasing decisions at Starbucks outlets in Generation Z in the Special Region of Yogyakarta. The practical implication of this research is that the findings of this study are expected to provide input for Starbucks outlets to be able to continue to maintain quality and can increase understanding related to the importance of lifestyle, halal labels, and prices on purchasing decisions.
ANALISIS FAKTOR DETERMINAN KINERJA PEGAWAI DLKH KOTA YOGYAKARTA Rendita Kasastri; Beta Asteria
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.v30i2.490

Abstract

The research was conducted to analyze the influence of the variables of Leadership, Compensation and Work Environment on the Performance of DLHK Employees in Yogyakarta City. This type of research is a quantitative research. The sample in this study amounted to 45 employees, with data collection techniques using questionnaires. Processing the data in this research, using SPSS version 23. Research proves that the leadership variable has no effect on the performance of Yogyakarta City DLKH employees. The compensation variable has no effect on the performance of Yogyakarta City DLKH employees, and research proves that the work environment has influence on the Yogyakarta City DLKH employee performance.
PENGARUH PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, KESADARAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KOTA YOGYAKARTA Sulastiningsih, Sulastiningsih; Winata, Aldi; Riauwanto, Selamat
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.493

Abstract

Riset ini tujuannya menganalisis kepatuhan wajib pajak orang pribdi di kota Yogyakarta dan faktor faktor yang mempengaruhinya, mengguakan datanya primer, dikumpulkan dengan kuesioner. Teknik penentuan sampelnya non probability sampling yaitu accidental sampling, jumlah responden empat puluh wajib pajaki, selanjutnya diolah menggunakan program perangkat lunak SPSS. Hasilnya riset menunjukan variabel pengetahun dan pemahaman perpajakan, kesadran pajak, dan sanksi pajak parsial dan simultan mempengaruhi signifikan variabel kepatuhaan wajib pajak di kota Yogyakarta. Hal ini memberikan implikasi pada KPP kota Yogyakarta agar meningkatkan pengetahuan dan pemahaman perpajakan masyarakat serta menigkatkan kesadaran pajak melalui literasi dan sosialisasi peraturan perpajakan, sanksi perpajakn terbaru, memberikan perhatian pada wajib pajak usia non produktif untuk dibimbing dalam melaksanakan kewajban perpajakan secara online, sehingga meningkatkan kepatuhaan wajib pajak.
PENGARUH HERDING, OVERCONFIDENCE, RISK PERCEPTION, DAN ACCOUNTING KNOWLEDGE TERHADAP KEPUTUSAN INVESTASI DI BURSA SAHAM: Studi Pada Pelaku Investasi Bursa Saham di DIY Kuasa, Norma Norahayu; Tjahjono, Achmad
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 2 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i2.495

Abstract

The effect of herding, overconfidence, accounting knowledge and risk perception on investment decisions on the stock market. In today unstable economic conditions, investment is one of the decisions to save or even seek additional income. Investors are competing to benefit from every investment decision they make. Based on this, this study aims to analyze what factors influence investment decisions. This study will examine the effect of herding, overconfidence, risk perception, and accounting knowledge variables on investment decisions. The respondents of this research are investors in Yogyakarta who invest in the stock market. The number of samples in this study were 101 respondents with simple random sampling technique. The analysis of this research uses the help of the IBM SPSS program. The results of this study indicate that accounting knowledge has a positive and significant influence on investment decisions. However, herding, overconfidence, and risk perception do not have a positive and significant influence on investment decisions. Although there are variables that partially have no effect on investment decisions, this study finds that simultaneously all variables have an influence on investment decisions. The limitations of this study include the number of variables that are still small when compared to the existing population. In addition, researchers also did not select investors based on the category or type of investment made. In addition, this study found that the dependent variables in this study only had an effect of 27,8 percent to the independent variable (Investment Decision). Based on the result there are many more factors that influence investment decision.
MEDIASI KONFIGURASI STRUKTURAL DALAM HUBUNGAN SERVANT LEADERSHIP STYLE PADA KINERJA Umama, Hany Azza; Handika, Firdanis Setyaning
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.498

Abstract

Research on leadership styles is still in great demand by researchers, considering that what leadership style is the best to apply. This study is a follow-up study from Eva (2001) which is recommended to analyze more deeply about the structural configuration of servant leadership style with performance because the relationship states that the formal structure acts as a substitute for servant leadership on job satisfaction. This is of course contrary to the results of previous studies which state that servant leadership has a positive effect on performance and satisfaction. In addition, according to the researcher, research on servant leadership style by linking the configuration of construction is still few researchers want to investigate further about mediating the configuration of construction in the relationship of servant leadership style with performance. Collecting data in this study using a primary can, namely a questionnaire, where the questionnaire will be given randomly using a g-form by distributing it through electronic media to employees of corporate educational institutions and others. In addition to using primary data from the questionnaire, secondary data will also be used by researchers to support the analysis of this research. The control variables in this study were age, gender and years of service using the Sobel test as an analytical tool to see the moderating effect. The results showed a significant relationship between servant leadership style on formalization, formalization on performance and servant leadership on performance. What is interesting in this study is that the magnitude of the relationship between servant leadership and performance through formalization is actually lower than the direct relationship. This shows that the feel of servant leadership style is able to produce formalization in relation to performance. This is possible if there is group maturity. Groups or employees who are considered mature are employees who understand their duties and obligations, so that no formalization actually provides high performance. Re-testing is very necessary considering that the assessment of the construct is still not carried out. this will add to the repertoire of knowledge about servant leadership, structure and performance.
DIGITALISASI UMKM DAN LITERASI KEUANGAN UNTUK KEBERLANJUTAN UMKM DI KABUPATEN CILACAP Jayanti, Esih; Karnowati, Nandang Bekti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.504

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the businesses that strongly support economic activity, especially in the conditions of the world economic crisis due to the COVID-19 pandemic. The increase in MSMEs shows how this sector is still a mainstay for the community economy. However, in the midst of this pandemic, almost all MSMEs were affected, and some became sluggish, including MSMEs in Cilacap Regency. Therefore, efforts are needed to overcome the affected MSMEs, so that MSMEs can run their business sustainably during the pandemic and post-pandemic periods later. The purpose of this study was to examine and analyze the effect of digitizing MSMEs and financial literacy on the sustainability of MSMEs in Cilacap Regency. The benefits of research for MSMEs can develop their business in a sustainable manner by paying attention to aspects of MSME digitization and financial literacy for MSMEs. This research method is a survey with interview techniques or direct questionnaires to MSMEs owners. By purposive sampling technique, the respondents in this study were MSMEs registered at the Integrated Business Service Center (PLUT) in Cilacap Regency. Data analysis used Multiple Linear Regression. The results showed that both partially and simultaneously the digitization of MSMEs and Financial Literacy had an effect on the Sustainability of MSMEs in Cilacap Regency.
ANALISIS SHARIA GOVERNANCE AND STRUKTUR MODAL TERHADAP TINGKAT KEPATUHAN SYARIAH BERDASARKAN STANDAR AAOIFI Tazkiya, Hasina; Muhammad, Rifqi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.583

Abstract

This study aims to analyze the influence competency of SSB, SSB size, board of directors meetings, board tenure, audit committee, firm size, and leverage on the level of disclosure of sharia compliance based on AAOIFI standards in Indonesia and Malaysia for the period 2011-2020 using DPS disclosure based on AAOIFI Governance Standard No. 1 and 5. The population of this study were Sharia commercial banks in Indonesia and Malaysia using purposive sampling method. Data analysis was performed by panel data regression. The results showed that the variable competence of DPS, the number of DPS, and the board of Directors meeting a positive effect on sharia compliance. While the variable tenure of the board of Directors, audit Committee, firm size, and leverage does not affect sharia compliance
Studi Komparasi Kinerja Kasir dan Juru Buku KSP KSPPS di Daerah Istimewa Yogyakarta Sebelum dan Sesudah Lulus Diklat Kompetensi Suhartono; Achmad Tjahjono; Wahyu Purwanto
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.585

Abstract

The objectives of this study are: (1) comparing the performance of the KSP/KSPPS cashier before and after passing the competency test, so that it is known whether after passing the competency test the performance increases. (2) Comparing the performance of the KSP/KSPPS bookman before and after passing the competency test, so that it is known whether after passing the performance competency test increased.The research to be conducted is a comparative quantitative research. In this study a comparison of the performance of the cashier and KSP and KSPPS bookkeepers before and after graduating from the Competency Test. Data collected includes: (1) cashier performance data before passing the competency test, (2) cashier performance data after passing the Competency Test. (3) Book -up performance data before passing the competency test (4) Book -up performance data after graduating from the Competency Test. The data collection methods carried out are documentation and questionnaires. Documents in the form of reports of RAT 2 years before passing the Competency Test and 2 years after the Competency Test. The distribution of the questionnaire was carried out on the cashier and the bookman who was selected as a sample. Sampling by purposive random sampling with the number of samples in accordance with the formula Rao (1996).The results showed that after being assessed with 7 (seven) performance indicators namely: making work plans, accuracy at work, achieving work targets, delivery of work reports, work discipline, work cooperation, and service performance, both cashiers and bookkeepers are proven to have increased Performance after they follow the training and competency test compared to before.The limitation of this research is that in digging data only using Google Forms that are distributed to several social media groups and also individual KSP/KSPPS management and also interviews with online samples so that the samples cannot be many. While the recommendations that can be given for future research are so that more research samples can be added, and the research area can be expanded.
PENGARUH DISCIPLINE DAN JOB SATISFACTION TERHADAP EMPLOYEE PERFORMANCE PADA DINAS LINGKUNGAN HIDUP DAN KEHUTANAN YOGYAKARTA DENGAN WORK FROM HOME SEBAGAI VARIABEL MODERATING PADA MUSIM PANDEMI Haslinda, Nurul; Zuraida, Lukia
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.594

Abstract

The research aims to analyze the impact of discipline and job satisfaction on the performance of the Yogyakarta Environment and Forestry Service employees with work from home as a moderating variable during the pandemic season. The population in this researchis all of Dinas Lingkungan Hidup dan Kehutanan Yogyakarta s employee which consists by civil servants and auxiliary workers. A simple random sampling technique was applied to the sampling of this research. The number of samples used in this research uses the Slovin formula with an error rate of 1 percent. The number of samples was 121. The research data processing was carried out using Smart PLS4.0 software. Data analysis using SEM model. Research proves that (1) Discipline has a significant impact on the performance of employees of the Yogyakarta Environment and Forestry Service. (2) Job satisfaction has a significant impact on the performance of employees of the Yogyakarta Environment and Forestry Service. (3) WFH has a significant impact on the performance of the Yogyakarta Environment and Forestry Service employees during the pandemic season. (4) Discipline has a unidirectional but not significant impact on the performance of the Yogyakarta Environment and Forestry Service employees with WFH as moderator during the pandemic season. (5) Job satisfaction has no significant impact on the performance of the Yogyakarta Environment and Forestry Service employees with WFH as a moderator during the pandemic season.
INVESTMENT DECISIONS, FUNDING DECISIONS AND ACTIVITY RATIOS ON FIRM VALUE IN INDONESIA Listyawati, Reni; Galang Wicaksana, Fandi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.597

Abstract

This study aims to find out how decisions about investment, funding, and activity ratio affect the value of manufacturing companies on the Indonesia Stock Exchange. The population of this study consisted of 179 manufacturing businesses that are listed on the Indonesia Stock Exchange. The study spans the years 2015 to 2019.Thirty manufacturing companies were used as samples, and the purposive sampling method was used for the sampling. The method of analysis employed is multiple linear regression. The results show that firm value is affected simultaneously by funding decisions, investment decisions, and activity ratio decisions. Firm value is unaffected by funding decisions, activity ratios are unaffected by funding decisions, and investment decisions are somewhat affected by funding decisions.