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 264 Documents
ANALISIS KOMPARASI KINERJA KEUANGAN KOPERASI SIMPAN PINJAM DENGAN KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH DI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2013-2017 Suhartono Suhartono; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 2 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.58 KB) | DOI: 10.32477/jkb.v27i2.64

Abstract

The purpose of this study is: to test whether there are differences in financial performance between Savings and Loans Cooperatives and Sharia Financing (KSPPS) and Conventional Savings and Loans Cooperatives (KSP) by comparing 5 (five) variables, namely: Liquidity, Solvency, Economic Rentability, Asset Growth , and Member Growth. This study uses secondary data with a total of 10 (ten) Cooperatives with details of 5 (five) Savings and Loan Cooperatives and Shari’ah Financing (KSPPS) and Conventional Savings and Loans Cooperatives (KSP) of 5 (five) with observation periods between 2013 - 2017. The statistical analysis method used is the two average differences used to test the difference in performance of the two data groups with 5 (variables) measured. The results showed that the variable Liquidity, Solvabolity, Asset Growth, and Member Growth there was no difference in performance between Savings and Loans Cooperatives and Sharia Financing (KSPPS) with Conventional Savings and Loans Cooperatives (KSP). While the Economic Rentability variable shows a difference, namely KSPSS has better performance than KSP. The limitations of this study are the shorter observation time and the small number of samples. While suggestions can be given for future research is that more research samples can be added, research variables can also be added and the research area can be expanded.
FAKTOR DETERMINAN KEMAMPULABAAN SAHAM BLUE CHIP DI BURSA EFEK INDONESIA Dyah Ayu Widiastuti; Beta Asteria
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.416 KB) | DOI: 10.32477/jkb.v27i1.82

Abstract

The company runs its business to make a profit. The company’s ability to earn profits with assets owned is called profitability. This study aims to analyze the factors that affect the profitability of Blue Chip Shares. These factors are Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value. The research model uses multiple regression analysis. During the year of observation of 45 Blue Chip stocks that entered into the Purposive Sampling there were 36 companies in 2014 to 2017, so the study sample was 144. The results of the study proved that partially Debt to Equity Ratio (DER) and Price to Book Value to Blue stock profitability Chip. While Firm Size partially has no significant effect on Blue Chip stock profitability. As well as Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value significantly influence the profitability of Blue Chip shares simultaneously.
ANALISIS PENGARUH MEREK, HARGA DAN KUALITAS PRODUK LARISSA AESTHETIC CENTER YOGYAKARTA TERHADAP KEPUTUSAN PEMBELIAN Paramita Paramita; Dila Damayanti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.159 KB) | DOI: 10.32477/jkb.v27i1.85

Abstract

The purpose of this research is to know: (1) influence of brand influence to purchase decision of Larissa product (2) influence of price to decision of purchase of Larissa product (3) influence of product quality to decision of purchase of Larissa product (4) influence of brand, price, and product quality simultaneous decision to purchase Larissa products. This type of research is survey research. Population in this research is consumer of Larissa Aesthetic Center Galleria Mall. Sampling method with non probability sampling with convenience sampling with the number of 100 respondents. Data were collected with questionnaires that have been tested for validity and reliability. Data analysis technique used is multiple linear regression analysis. The result of this research show that (1) there is influence between brand to decision of purchasing of Larissa product, this is proved by result of t test statistic for Brand variable (X ) obtained t value bigger than t table (3,104greather than 1,985) with significance 0,003 less than 0.05. So partially the brand variable (X1) has a significant effect on purchasing decisions (Y). (2) The result of t test statistic for Price variable (X‚ ) obtained t value count bigger than t table (2,905greather than 1,985) with significant t equal to 0,005, because t value count bigger than t table and significant t less than0,05 0.005 less than0.05). So partially variable brand (X‚ ) have a significant effect on purchase decision (Y). (3) The result of t test statistic for product quality variable (Xf ) is got t value bigger than t table (2,445greather than 1,985) with significant t equal to 0,016, because t value count bigger than t table and significant t less than0,05 (0.016 less than0.05). So partially variable brand (Xf ) have a significant effect on purchase decision (Y).
ANALISIS PENGARUH CORPORATE GOVERNANCE, INTERNAL CONTROL DAN ADOPSI PSAK 109 TERHADAP KINERJA OPZIS DIY MELALUI METODE BALANCE SCORECARD Sulastiningsih Sulastiningsih; Khalida Urfiyya
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.237 KB) | DOI: 10.32477/jkb.v27i1.87

Abstract

The purpose of the research is to measure the performance of zakat management organizations (OPZIS) in Yogyakarta using balance scorecard methode, also to analyze and determine the effect partially and simultaneously on the Corporate Governance, Internal Control and the adoption level of PSAK 109 to OPZIS performance. The object of this study using four OPZIS in Yogyakarta included into the members of Indonesia Zakat Forum (FOZ). This research method used scoring technique on balance scorecard performance and multiple linear regression analysis with SPSS 23.00 which is used to see the influence of the independent variable in the form of corporate governance, internal control and adoption level of PSAK 109 to OPZIS performance. The results of this research shows that OPZIS performance measuremnt using the balanced scorecard method had an average score of 3.55 which maximized the category quite well. Based on F test, independent variable has an effect on OPZIS Performance, shown with F value equal to 6,080 and significance equal to 0.002, overall independent variable are able to explain the effect about 22.437 percent. While based on partial t test, showed that the adoption level of PSAK 109 has a significant negative effect. Meanwhile, corporate governance and internal control have no effect on OPZIS performance through balance scorecard method.
PENGARUH BUDAYA ORGANISASI DAN KESELAMATAN KERJA TERHADAP KINERJA MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Andriyastuti Suratman; Lilis Supriyantiningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.356 KB) | DOI: 10.32477/jkb.v27i1.90

Abstract

This study discusses about the influence of organizational culture andwork safety on performance with job satisfaction as an intervening variable in Vocational High School 1 Bawang. This is a quantitative research by using questioner as a tool to collect data. The data collection technique used census technique with questionnaire as instrument. This research supported by 103 respondens of 114 teachers totally in Vocational High School 1 Bawang. Data analysis using SPSS 23, including multiple linear regression analysis and path analysis with Sobel analysis.The result of the research are; there is an influence of organizational culture, work safety on the job satisfaction partially, there is an influence of organizational culture, work safety, and job satisfaction on the performance partially, and there is an influence of organizational culture and work safety on performance with job satisfaction as intervening variable. All coefficients are positive values that show a positive influence except the effect of safety on the performance that have negative coefficients numbers.
PENGARUH TEKANAN KETAATAN, GENDER, KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT: Studi Kasus Pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Daerah Istimewa Yogyakarta Irfan Priyoga; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.692 KB) | DOI: 10.32477/jkb.v27i1.93

Abstract

This study analyzes the influence of pressure obedience, gender, task complexity, independence, and auditor experience on audit judgment. The population in this study were auditors who worked in the financial supervision agency and the construction of representatives of special regions of Yogyakarta. The type of data carried out in this study is primary data. The data in this study which will be analyzed using an analysis tool consisting of data quality test, descriptive statistics, classical assumption test, and hypothesis testing with the help of SPSS version 16.0 program. the results of this study partially (t test), namely the pressure variable obedience, gender, and independence does not affect audit judgment. While task complexity variables and auditor experience have a significant positive effect on audit judgment. For simultaneous results (f test) together affect audit judgment.
PENGARUH KNOWLEDGE MANAGEMENT DAN ORGANIZATIONAL LEARNING TERHADAP KINERJA ORGANISASI MELALUI INOVASI SEBAGAI VARIABEL INTERVENING Rizqa Afqarina; Fereshti Nurdiana Dihan
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): 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.v27i1.96

Abstract

This study entitled as The Impact of Knowledge Management and Organizational Learning on Organizational Performance through Innovation as an Intervening Variable (Case Study on Grand Inna Malioboro Hotel). The purpose of this study is to determine the relationship between knowledge management, organizational learning, innovation, and organizational performance. The samples used in this study are employees who have positions as supervisor, officer, manager, and executive with the number of sample returned is 60 respondents. Data analysis techniques used in this study are Structural Equation Modeling (SEM). The result of this study prove that: (1) There is a significant positive relationship between knowledge management and innovation. (2) There is a significant positive relationship between organizational learning and innovation. (3) There is a positive not significant relationship between knowledge management and organizational performance. (4) There is a positive not significant relationship between organizational learning and organizational performance. (5) There is a significant positive relationship between innovation and organizational learning. (6) The role innovation mediates the relationship between knowledge management and organizational performance. (7) and the role innovation mediates the relationship between organizational learning and organizational performance.
PENGARUH INFORMASI FUNDAMENTAL PADA NILAI INTRINSIK SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO DI BURSA EFEK INDONESIA TAHUN 2011-2015 Shinta Anggraini; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.233 KB) | DOI: 10.32477/jkb.v27i1.99

Abstract

Stocks are an interesting instrumen for investor to invesment. By making a purchase of stock, investor expect to get provit form capital gain and dividen although must get risk.In the stock investment process, investors do an evaluation and analysis of factors that can affect the intrinsic value of the company’s stockprice using one of the fundamental analysis method with Price Earning Ratio (PER) approach. The purpose of this study is to obtain empirical evidence of the influence of firm size, sales growth, dividen police and value of the rupiah exchange rate on intrinsic value of stock. The populationof this study banking companies listed on the Indonesian Stock Exchange period 2011-2015. This study uses secondary data taken from the annual report of banking companies during the year 2011-2015 listed on the Indonesia Stock Exchange. The number of samples of this study as many 7 banking companies with total of 35 data. This research method is quantitative research. The results of this study indicate that firm size variables have a significant positive effect on intrinsic value of stock, while sales growth, dividend policy and rupiah exchange rate do not influence intrinsic value of stock with price earning ratio approach.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN GUNUNG KIDUL: Studi Empiris pada Instansi Pemerintahan Kabupaten Gunung Kidul DIY Kurnia Rahmah; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.116 KB) | DOI: 10.32477/jkb.v26i2.104

Abstract

This research aims to analyze the effect of application of government accounting standard and the effect of regions financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DESA Marlinawati Marlinawati; Dewi Kusuma Wardani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.953 KB) | DOI: 10.32477/jkb.v26i2.106

Abstract

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

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