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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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PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, STRUKTUR MODAL DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN: Pada Perusahaan Manufaktur Yang Masuk Dalam LQ45 di Bursa Efek Indonesia Periode 2011-2017 Muhammad Rizal Panggabean
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.978 KB) | DOI: 10.32477/jkb.v26i1.131

Abstract

The purpose of this study is to examine the effect of Corporate Social Responsibility, Corporate Size, Capital Structure and Tax Avoidance on Firm Value simultaneously and partially. Population in this research is manufacturing company which entered in LQ45 at Indonesia Stock Exchange (BEI) period 2011- 2016. The type of data in this study is secondary data with sample selection technique used is purposive sampling with a period of research for six year. Methods of data analysis in this study is multiple regression analysis with a significance Level of 5 percent. The results showed that simultaneously Corporate Social Responsibility, Company Size, Capital Structure, and Tax Avoidance have a positive and significant effect to Firm Value. Partially, Corporate Social Responsibility has no significant effect on Firm Value, Corporate Size has negative and significant effect to Firm Value, Capital Structure has positive and significant influence to Firm Value, Tax Avoidance has negative and significant effect to Firm Value.
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Sulastiningsih Sulastiningsih; Rizka Imanita Sholihati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v26i1.132

Abstract

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange.
PENGARUH INVESTASI TEKNOLOGI INFORMASI TERHADAP EFISIENSI ORGANISASI Arief Andani Hidayat; Didi Achjari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.285 KB) | DOI: 10.32477/jkb.v25i2.133

Abstract

The relationship between information technology (IT) investment and non-financial measures of organizations has been studied mostlyin the developed countries. These studies are mostly conducted in the context of banking, securities and manufacture sectors. Therefore, a study that examine the impact of IT investments in the context of developing countries and other sectors,such as higher educationwill be worth studied. The current study is empirically examined the relationship between IT investment and organizational efficiency in public sector. Eighteen Faculties within Universitas Gadjah Mada (UGM) which is one of the autonomous state owned universities in Indonesia have been used as sampel. Data were obtained from year 2013 to 2015. Data were analyzed using panel data regression. The result shows that IT investment positively affects efficiency in the entity.
EMPLOYEE ENGAGEMENT PT. TWC BOROBUDUR PRAMBANAN, DAN RATU BOKO TAHUN 2016 Suhartono Suhartono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2341.945 KB) | DOI: 10.32477/jkb.v25i2.134

Abstract

Human resource is a very important asset for a company. A good human resource management will result to good output for company. Employee engagement is a relatively new term in the field of human resource management. According to Tritch (2003), employees who have engagement value are those who have full and enthusiastic involvement in their work. Another view of employee engagement is proposed by Macey and Schneider (2008) which states that employee engagement does not only make employees contribute more, but also result to higher loyalty which reduces the desire to leave the company voluntarily. Thomas (2007) provides an understanding of employee engagement as a stable psychological state, the result of interaction between an individual and the environment in which the individual works. The factors or aspects that make up employee engagement, popularly developed by the Kenexa Employee Engagement Index standards (EEI), are measured based on four components: Pride, Satisfaction, Advocacy and Retention. The sample of this research is all 738 employees of PT. Taman Wisata Borobudur, Prambanan, and Ratu Boko consisting of 389 Organic Employees and 349 Cooperative Employees. This research is referred to as population research since the entire population is used as a sample of the research.
PENGARUH ASPEK-ASPEK MANAJEMEN KEUANGAN DAERAH TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: Studi Kasus Pada SKPD Kota Yogyakarta Dominikus Ledo; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): 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.v25i2.135

Abstract

This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015 Fransisca Pangestu Wardani; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1045.34 KB) | DOI: 10.32477/jkb.v25i2.136

Abstract

This study aims to determine the effect of good corporate governance to financial performance of companies listed on the Indonesia Stock Exchange Year 2011-2015. Good Corporate Governance in this study is proxied in the Proportion of Independent Commissioner Board, Audit Committee Size, Size of Board of Directors, Board of Commissioners size. The financial performance of proxies in ROA. The sampling method using purposive sampling method. The population of 143 companies listed in the Indonesia Stock Exchange in 2015, then obtained a sample totaling 56 companies, so the amount of data used as many as 280 data. The analytical tool used (1) Descriptive statistics (2) Classical Assumption Test: Normality Test, Test Linearity, Test multicoloniarity, Autocorrelation test and test Heteroskidastity (3) Regression Analysis: The coefficient of determination (R²), Test Statistic F, and test statistics t. The results showed that the variable proportion of independent board has no effect on the financial performance measured by ROA. The size of the variable audit committee has no effect on the financial performance is measured using ROA. The size of the variable board of directors affect the financial performance is measured using ROA. The size of the variable board of directors has no effect on the financial performance is measured using ROA. Based on the results of the F test analysis showed that the proportion of independent board, the size of the variable audit committee, the size of the board of directors and board size together not significant effect on ROA, or it could be concluded that good corporate governance is not a significant effect on the financial performance of the company.
ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN SEBAGAI PERTANGGUNGJAWABAN SOSIAL DI RSI HIDAYATULLAH YOGYAKARTA Risa Nurwulan Sari; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1308.896 KB) | DOI: 10.32477/jkb.v25i2.137

Abstract

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL.
ANALISIS FAKTOR YANG MEMPENGARUHI NIAT PEMBELIAN KEMBALI PRODUK MEWAH MEREK LOUIS VUITTON DI JAKARTA Rizka Rahma Kusumadewi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): 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.v25i2.138

Abstract

The development of the fashion industry becomes very important in various circles both among the young and the aged. This industry has grown rapidly, both women and men’s fashion. The rapid advancement of information technology and is also one of the causes of fashion has penetrated into all levels of society, including in Indonesia. Already a lot of people who want to look nice and different from other people in the surrounding areas, especially in the association, appearance is important to note, even the appearance usually be supported with branded products are also exclusive. This research aims to analyze the effect of hedonism, materialism, social status, conspicuous value, uniqueness value, price perception, quality of product on the intention to repurchase luxury product brand Louis Vuitton (LV) in Jakarta. This research was conducted using a quantitative approach with a survey method and the data was collected using questionnaire which were distributed to 250 respondents in Jakarta. The data analysis methods used in this study are multiple linear regressions, the classical assumptions test, and hypothesis testing. The results showed that all the hypotheses were supported. The conclusions of this research are, the hedonism, materialism, social status, conspicuous value, uniqueness value, perception of price, quality of product has a positive effect on the intention to repurchase luxury product brand Louis Vuitton (LV).
PENGARUH SISTEM PERPAJAKAN, SANKSI PERPAJAKAN DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK: Studi Kasus Di Daerah Istimewa Yogyakarta Icha Felicia; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): 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.v25i2.139

Abstract

This study examines to the influence of tax system, tax sanction, and tax rates on perception taxpayer about ethich tax evasion. The population in the special region of Yogyakarta. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax system negatif and not significant on perception taxpayer about ethich tax evasion , tax sanction has positivie and significant on perception taxpayer about ethich tax evasion, and tax rates positive and significant on perception taxpayer about ethich tax evasion. The most dominant variable influencing on perception taxpayer ethich tax evasion perceptions about the ethical of tax sanction because it has a beta value of 0.354 standard coefficient.
KARAKTERISTIK DAN GAYA KEPEMIMPINAN ORGANISASI SEKTOR PUBLIK Priyastiwi Priyastiwi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.564 KB) | DOI: 10.32477/jkb.v25i1.140

Abstract

This paper explains the differences in the characteristics of the leadership of the public sector with the private sector. Public sector leadership which emerged as a distinctive leadership and autonomous domain, although the debate continues as compared to business leadership research. This article opens the way for a promising new research on arising of process leadership from the collaboration between business organizations and governance. Leadership training has failed to take into account the operational and the public sector organizational context. This article shows that in the future, the role of ethics and integrity of a leader as well as the importance of emotion and spirituality. A leader who has the ability to see others as people with a variety of emotions, beliefs, skills, knowledge and abilities, and to drive the whole organization towards a clear vision. The impact of different leadership styles are more dependent on contextual factors such as social and cultural environment in which public sector organizations operate.

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