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
ANALISIS REGIONAL EXPENDITURE DI KOTA DAN KABUPATEN YANG ADA DI KALIMANTAN BARAT Asteria, Beta; Riauwanto, Selamat
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.v31i2.703

Abstract

This study analyzed the factors that affect Regional Expenditures in Cities and Regencies in West Kalimantan. This study used a panel data which is a combination of time series and cross section data, while the overall data sample is 56. Data analysis was carried out using multiple linear regression. The results of the study proved that Regional Original Income (PAD) has a negative and significant effect on Regional Expenditures, because the sig value on the PAD variable is 0.000 less than alpha=0.05. General Allocation Fund (DAU) has a positive and significant effect on Regional Expenditures. Based on the results of data processing, the sig value on the DAU variable is 0.000 less than α=0.05. Special Allocation Fund (DAK) has a positive and significant effect on Regional Expenditures. Based on the results of data processing, the sig value for the DAK variable is 0.041less than alpha=0.05. Local Revenues (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) simultaneously have a significant effect on Regional Expenditures based on the results of data processing in this study obtained a sig value of 0.000 less than α=0.05. Based on the Coefficient of Determination Test (R2), the value of Adj R2 is 0.653 or 65.30 percent, meaning that the variability of Regional Expenditures can be explained by the variables of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) of 65.30 percent whereas 34.70 percent is explained by other variables outside the research model.
PERAN DINAS PARIWISATA KABUPATEN SLEMAN DALAM MENGEMBANGKAN DESA WISATA PULEWULUNG, KALURAHAN BANGUNKERTO, KAPANEWON TURI, KABUPATEN SLEMAN Slamet Suyoto, Rahmat; Martanto, Eko; Subekti, Wahyu
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.v31i2.704

Abstract

Pariwisata merupakan salah satu sektor penggerak dalam pembangunan bangsa, dan mutlak perlu dilakukan proses pengembangan pariwisata untuk meningkatkan jumlah kunjungan dan minat wisatawan yang akan berkunjung ke suatu obyek wisata. Penelitian ini menggunakan metode penelitian kualitatif dengan tujuan untuk menjelaskan suatu fenomena pada umumnya potensi desa wisata di Kabupaten Sleman serta bagaimana potensi desa wisata Pulewulung pada khususnya sehingga diperoleh formulasi tentang peristiwa dan kondisi pada kondisi nyata di desa wisata Pulewulung. Pengembangan pariwisata yang dilakukan oleh Desa Wisata Pulewulung dapat dikatakan terarah dan terencana, hal tersebut dapat dilihat dari segi perencanaan, pembangunan, serta pengusahaan dana yang akan dilakukan. Rencana yang dilakukan oleh pengelola mencakup perencanaan promosi, pembangunan dan pengembangan fasilitas. Usaha pengembangan yang dilakukan tidak hanya terbatas pada penyediaan fasilitas saja, mainkan peningkatan kualitas SDM untuk meningkatkan kualitas pelayanan kepada wisatawan yang dilakukan dengan bekerja sama dengan pihak Dinas Pariwisata Kabupaten Sleman. Potensi yang dimiliki Desa Wisata Pulewulung yakni berupa Sumber Daya Alam dan Budaya yang dimilikinya. Kesenian daerah yang dijadikan atraksi dan dengan hamparan sawah, sungai yang mengalir serta suasana yang mendukung membuat Desa Wisata Pulewulung mengembangkannya menjadi wisata tracking sungai, camping ground, outbound family gathering, dll. Dinas Pariwisata Kabupaten Sleman berupaya untuk membangun dan mengembangkan industri pariwisata di kabupaten Sleman. Tak terkecuali dengan usaha dan perannya dalam mengembangkan Desa Wisata Pulewulung, Dinas Pariwisata Kabupaten Sleman dalam mengembangkan Desa Wisata Pulewulung serta mampu berperan sebagai motivator, fasilitator, dan dinamisator. Selain itu, peran Dinas Pariwisata Kabupaten Sleman yakni mendukung, mendampingi, mempromosikan, mengembangkan, dan melakukan pengawasan serta mengevaluasi Desa Wisata Pulewulung.
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, MATERIAL FLOW COST ACCOUNTING (MFCA) DAN ENVIRONMENTAL DISCLOSURE TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGS) Suprianing Arum , Lingling; Farida
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.v31i2.711

Abstract

The rapid development of the world industry triggers competition between companies to achieve their goals. This competition has an impact on the environment around the company. The purpose of this study was to examine the effect of Green Accounting, Environmental Performance, Material Flow Cost Accounting (MFCA) and Environmental Disclosure on the Sustainable Development Goals (SDGS). The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique used purposive sampling, so that the sample totalled 45 observations (9 companies for 5 years). The analysis tool uses multiple linear regression. The results of the study show that green accounting is able to increase the SDGs, while environmental performance, MFCA has no influence on the SDGs. This research has implications for manufacturers who apply green accounting by incurring environmental costs that will help increase the company SDGs.
PENGARUH FAKTOR MANFAAT DAN FAKTOR DEMOGRAFI TERHADAP LOYALITAS KONSUMEN OKID CAFE YOGYAKARTA Budi Setyawan, Erwin; Fatimah, Siti
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.v31i2.712

Abstract

This research was conducted to find out whether the benefits and demographic factors influence consumer loyalty in OKID Cafe Yogyakarta. This study uses an analytical tool in the form of multiple regression analysis by analyzing the influence of two independent variables on one dependent variable, while the two independent variables are the benefits factor (X1) and the demographic factor (X2) and the dependent variable is consumer loyalty (Y). from the results of the study using multiple regression analysis the following results were obtained Y = 7.306 + 0.228X1 + 0.609X2. From the two factors studied, the results obtained from calculations using the t test obtained results, namely the benefits factor is a factor that has a significant positive effect on consumer loyalty where t count (3.577greather than 1.660) with a probability of 0.000 below 0.5 which means Ho is rejected and Ha accepted and demographic factors have a positive effect on consumer loyalty (9.095greather than 1.665) with a probability of 0.000, which means Ho is rejected and Ha is accepted. Then from the two factors that were examined using the stepwise method, the result was that the benefit factor was the most dominant factor for the level of consumer loyalty in OKID Cafe Yogyakarta with a t value of 9.095 with a probability of 0.000. To find out how much the two independent variables influence the dependent variable, the results of the determination correlation analysis show that the two variables have an effect of 49.6 percent on the dependent variable and 50.4 percent are influenced by other variables.
PENGARUH INTEGRATED MARKETING COMMUNICATIONS (IMC) DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK FURNITURE DI CV RACAK Damayanti, Dila; Purwanto, Wahyu
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.v31i2.733

Abstract

The purpose of this study is to determine the impact of Integrated Marketing Communication and product quality on the choice of buying furniture at CV Racak. The consequences of this review can be seen with the t test that the Integrated Marketing Communication variable has a non-significant influence on the purchasing decisions of CV Racak furniture. Evidenced by the value of tcount less thanttable (1.498 less than2.0345) and sig. 0.000 (0.000 less than0.05). The product quality variable influences the decision to purchase CV Racak furniture with tcount greather than ttable (7.060 greather than two.03693) and sig. 0.000 (0.000 less than0.05), whereas in the F test the Integrated Marketing Communication variables and product quality together influence the choice of buying CV Racak furniture with the follow-up effect of the F test Fcount greather than Ftable (89.095 greather than 3.29) and Sig. of 0.000 (0.000 less than0.05).
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN YANG LISTED DI BEI Nofa Ariani, Fitria; Widodo, Agustina
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.v31i2.734

Abstract

This research aims to prove and analyze the impact of profitability, leverage, firm size and dividend policy on firm value in textile and garment sub-sector manufacturing companies listed on the IDX. Purposive sampling was used in selecting the sample used in this research. Analysis of proving the hypothesis in this research was carried out using multiple linear regression analysis. The research results prove profitability and dividend policy partially have a significant positive impact on firm value. While the leverage variable has a significant negative impact and firm size has a positive but not significant impact on firm value. The value of adjusted R2 is 0.397, so it can be interpreted that 39.7 percent of the firm value variation in textile and garment sub-sector manufacturing companies listed on the IDX can be explained by the four independent variables, namely profitability, leverage, firm size and dividend policy. On the other hand, 60.3 percent is explained by other variables not examined in this research.
FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN DAN LOYALITAS KONSUMEN E-COMMERCE UNTUK PRODUK MAKANAN DAN MINUMAN Muliasari, Risa Martha; Aulia, Anisa Nurina; Rizkina, Fitriana Dina; Nadiroh, Siti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 32 No 1 (2024): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v32i1.768

Abstract

Indonesia has the potential for a strong national economic base because the number of MSMEs, especially micro businesses, is very large and the labor absorption capacity is very large. One way to increase the capacity of micro and small businesses so they can upgrade to medium-sized businesses is to support and assist with online sales. This research aims to determine the factors that influence e-commerce consumer satisfaction and loyalty to food and beverage products. The research location is in Jember with the consideration that the district government program is in line with this research, namely strengthening the economy. Sampling technique with purposive sampling method. Respondent criteria are e-commerce users who have purchased food and beverage products in e-commerce. Data analysis used Spearman Rank Correlation. The research results show that the factors of intention to use, price, packaging safety, promotion and actual use are positively and significantly related to consumer satisfaction and loyalty to food and beverage products in e-commerce. The factor with the strongest relationship is actual use. The actual usage factor is reflected by the intensity with which consumers browse food and beverage products available on e-commerce applications very often. The suggestion from the results of this research is that marketing food and beverage products through e-commerce applications needs to display attractive visual or audio-visual content designs.
ANALISIS KONDISI KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI Ario Wibowo, Dandi; Kusuma, Dheni Indra
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 32 No 1 (2024): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v32i1.796

Abstract

This research aims to test the effect of profitability, liquidity, and solvency to the going concern audit opinion, which was conducted on 175 sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This type of study is an associative study that aims to know the effect of profitability, liquidity, and solvency to the going concern audit opinion. KAP reputation as a moderating variable is used by looking at the type of KAP, whether affiliated with Big-4 or not affiliated with Big-4. The type of research data is quantitative, with secondary data obtained from the company's financial statements accessed through the official website of IDX and each sample company. Data processing techniques used are logistic regression analysis methods and moderated regression analysis using IBM SPSS 26. The result of the research indicates that profitability and liquidity have no significant effect on the going concern audit opinion, but solvency has a significant effect with positive direct on the going concern audit opinion. KAP reputation did not moderate this research.
PENGARUH CITRA MEREK DAN HARGA TERHADAP NIAT BELI PRODUK PADA SUPERMARKET SYARIAH DENGAN MODERASI RELIGIUSITAS Dwi Nina Agustin, Diana; Sutarso, Yudi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 32 No 1 (2024): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v32i1.814

Abstract

This research was conducted with the aim of knowing the influence of brand image and price on product purchase intentions at 212 Mart with moderate religiosity. The research method used is a quantitative method with a non-probability sampling technique with a purposive sampling method to determine the research sample. This study involved consumers or customers at 212 Mart with a sample size of 130 respondents. Data analysis was carried out with WarpPLS. The results of this research show that 1) brand image has a positive effect on purchase intention; 2) price has a positive effect on purchase intention; 3) the moderating role of religiosity is not confirmed on the influence of brand image on purchase intention; 4) the moderating role of religiosity is not confirmed in terms of the influence of price on purchase intention. For practitioners, this study provides guidance on how to manage brand image and price to increase purchase intentions.
WORK FROM HOME DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS KARYAWAN KANTOR INSPEKTORAT KOTA YOGYAKARTA Anggelina, Riska; Chasanah, Uswatun
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 32 No 1 (2024): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v32i1.823

Abstract

The purpose of this study is to examine the effect of Work from Home (WFH) and Job Satisfaction on the Work Productivity on Employees at Yogyakarta City Inspektorat. Data collection was done by survey method on 67 employees. Data processing was done using SEM-PLS program. Evaluation of the measurement model (outer model) with reflective indicators was evaluated by three criteria, convergent validity, discriminant validity and composite reliability. Convergent validity and discriminant validity showed that all constructs are valid, both the AVE value and the outer loading value > 0.70, while the composite reliability showed that all constructs have a composite reliability value > 0.70. The results showed that Work from Home (WFH) with job satisfaction as a mediator has a positive and significant effect on work productivity. This can be proven by the value of t statistic > 1.96 with a value of 4.358 > 1.96 and p value < 0.05 with a value of 0.000 < 0.05. So it can be concluded that Work from Home (WFH) with job satisfaction as a mediator can increase work productivity. There are two important implications in this research, first, for Inspektorat, it is necessary to regulate fair and transparent management of Work from Home (WFH) and Work from Office (WFO) so that there is no feeling of unfair treatment from employees which will affect employee satisfaction. Second, for employees to be able to maintain a balance between office and home work so that work productivity continues to increase.