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Kajian Bisnis STIE Widya Wiwaha

jkb
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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 GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL INTERVENING PROFITABILITAS: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Achmad Tjahjono; Siti Chaeriyah
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

CORPORATE GOVERNANCE : DEMOGRAFI ORGANISASI, KARAKTERISTIK DEWAN DAN KINERJA PADA PERUSAHAAN YANG TERMASUK LQ 45 DI BURSA EFEK INDOENESIA Muda Setia
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The dimensions of good corporate governance can certainly affect the condition of the company, including LQ 45 Company. The LQ 45index is the value of the market capitalization of 45most liquid stocks and has a large capitalization value which is theliquidationindicator. LQ 45 index uses 45 selected stocks based on stock trade liquidity and adjusted every six months (every early February and August). LQ 45 index only consists of 45 selected stocks of various selection criteria, so it will be consisting of stocks with high liquidity and market capitalization. Thus, it is understandable that companies included in LQ45 areones with a good performance. However, theinfluence of good corporate governance implementation is not yet known through the demographic organization and characteristics of the board toward the company performance. Therefore, it is necessary to conduct further research related to good corporate governance in LQ 45 companies in the aspect of organization demography and the board’scharacteristics. This research was conducted to determine the relationship between organization demography and the characteristics of the board of directors toward the accounting performance (ROA and ROE) in LQ 45. Statistical analysis in this study is conducted by multiple linear regressions. The regression equation in this study is formulated into a model equation, as in the hypotheses and research framework model. In this study, 2 testing of multiple regression analysis were conducted. The regression equation for the first test is as follows. The results showed that: (1) there is a significant effect of organization demographyto the characteristics of the board, (2) there is a significant influence of the characteristics of the board on the performance of accounting, (3) there is no significant influence of the age of the organization to the characteristics of the board, (4 ) there is a significant positive influence of the size of the organization on the characteristics of the board, (5) there is no significant influence of the length of time the organization is listed on the Stock Exchange (BEI)to the characteristics of the board, (6) there is a significant positive influenceof the size of the board to the accountingperformance, (7) There is no significant influence of the CEO duality to the accountingperformance, (8) there is no significant influence of the independence of the CEO on the accountingperformance, (9) there is no significant influence of gender on the accounting performance

PENGARUH KOMPETENSI SDM, PENERAPAN SAP BERBASIS AKRUAL, SIMDA, DAN SISTEM PENGENDALIAN INTERN TERHADAP RELEVANSI LAPORAN KEUANGAN PEMERINTAH DAERAH: Studi Empiris Pada SKPD Kantor Walikota Yogyakarta Sri Ayem; Idham Husen
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research was conducted to test the factors that affect the relevance of local government financial statements. The factors studied were the influence of Human Resources competencies, the application of the accrual-based government accounting standards, the regional management information system, and Internal Control System. The population that used in this study is the regional working units (SKPD) the that there inside Mayor’s Office Yogyakarta. The study sample was obtained from the structural officers, employees / staff the that performs the function of accounting / financial administration in their respective offices on SKPD, the that there inside Mayor’s Office Yogyakarta, then be obtained of the respondent as much 105 respondents. Collecting data in this study is to directly deploy questionnaires to the respondent. The data collected were processed using SPSS Version 17. The method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that : The influence of Human Resources competencies not the effect positive and significant on the relevance of local government financial statements, the application of the accrual-based government accounting standards the effect positive and significant on the relevance of local government financial statements, the regional management information system not the effect positive and significant on the relevance of local government financial statements, and Internal Control System the effect positive and significant on the relevance of local government financial statements.

STRATEGI KOMUNIKASI PEMASARAN BISNIS TIKET ONLINE: STUDI KASUS TIKET2.COM Agung Slamet Prasetyo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Study was conducted to determine the marketing communications strategy used an online business. With the case of the online ticket business Tiket2.com. The purpose of this study was to determine the marketing communications strategies used Tiket2.com in his business, and the reasons for those strategies. In this online ticket business, before knowing what strategy to use, should be set in advance the objectives to be achieved in implementing this strategy. And objectives are set forth in segmenting, targeting and positioning. Then to achieve these objectives the strategy drafted in the Product, Place, Price and Promotion, known as the Marketing Mix. Marketing Communication Mix consists of a specific mix of advertising, public relations, personal selling, sales promotion and direct marketing tools that companies use to communicate in a persuasive customer value and build relationships with customers. The study was conducted with qualitative methods. Research shows that advertising on google.com is a means of effective marketing communication. Public Relations by means of online using a blog is the primary support in advertising on google.com.

STRATEGI OBYEK WISATA DI GUNUNG KIDUL Lukia Zuraida; Marliana Handayani; Dwi Novitasari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Gunung Kidul District is one of areas in Yogyakarta Special Region in which has potentialities of special interests of natural tourist destinations. It has about 58 caves, 69 beaches, and many other natural tourist destinations. Most of them are Karst as the main potential of natural destinations. Regarding with the special interests on tourism, Gunung Kidul District has given contribution to the Yogyakarta Regional Revenue on tourism it’s about 4,5 billion in 2012. It means that there is increasing of the revenues about 133 % from 2011, with the regional revenue is about 1,7 billion. Based on the contributions of regional revenues on tourism field, and the significant increase of the tourists, especially in Pindul Cave and Indrayanti Beach during last five years, it is necessary to have research on Marketing Strategies of Pindul cave Tourist Destinations and Indrayanti Beach. The aim of the research is to analyze the Marketing strategy of Pindul cave and Indrayanti Beach. Another purpose to discover factors weather internal or external factors give influences to the Marketing strategy of Pindul Cave and Indrayanti Beach. To get comprehensive data, this research used several data collection methods, participary observations, and in–depth interview with visitors, agencies, communities, government, and local people. Based on the descriptive analyze of the 30 interviewers about Pindul Cave and Indrayanti Beach , most of them explained that marketing of Pindul Cave and Indrayanti Beach are quite good. The analyze proved that the agencies and the marketing strategies of Pindul Cave and Indrayanti Beach are at the first (I) quadrant (the Growth), in which they have opportunities and strengths to be developed, with the differencies of their opportunities and strength .

PENGARUH DEBT COVENANT , BONUS PLAN , POLITICAL COST DAN RISIKO LITIGASI TERHADAP PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Sulastiningsih Sulastiningsih; Jaza Anil Husna
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to examine the influence of debt covenants, bonus plans, political costs, and litigation risks to accounting conservatism. Accounting conservatism is the dependent variable in this study which is measured by total accrual (before depreciation). The independent variables in this research include debt covenant, bonus plan, political cost, and litigation risk. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010-2014. The sample in this study is determined by using purposive sampling method. The samples obtained in this research are 22 companies. Hypothesis testing is done by using multiple linear regression analysis method. Based on hypothesis test, it is concluded that the debt covenant variable proxied with leverage has no influence on accounting conservatism. Bonus plans proxied with managerial ownership structure have no significant influence on accounting conservatism. Political costs proxied with the firm size do not significantly influence accounting conservatism. The risk of litigation proxied with the firm measurement in terms of assets growth significantly influence accounting conservatism

PENGEMBANGAN MARKETING KNOWLEDGE DITENGAH PERBEDAAN PERSPEKTIF AKADEMISI-PRAKTISI Amin Wibowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Knowledge is created and learned by academicians for the purpose of further theory development. Academician’role in disseminating knowldege is very important. To reach a convergent understanding both theory and practice, it’s a need of flexibility between methodology and sources of data so that it stimulates actionable insight.One of the problems between theory and practice differencesis customers focus.For practicians customer focus raised three foundamentals questions: can the knowledge phylosophy reduce cost?. Can the knowledge phylosophy increse sales?, and can the knowledge phylosophy increase the profit?. This paper discuss the development of marketing knowledge based on the marketing practice to bridge the gap between academicians and practicians. Issues being discussed in this paper are the meaning of marketing knowledge from practician perspective, the theory of marketing in practician’s world, actionable research as the bridge of knowledge development, and the difference perspective between academician and parctician.

ANALISIS RASIO UNTUK MENGUKUR KINERJA LAPORAN KEUANGAN PT. GUDANG GARAM TBK YANG GO PUBLIK DI BURSA EFEK INDONESIA PERIODE 2011-2015 Nur Hidayati; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to measure the performance of the financial statements of companies that go public the Indonesian Stock Exchange (BEI). The analysis tool liquidity ratio, solvency, and profitability ratios are used to measure the performance of the company’s financial statements. The results showed that the performance of the financial statements. Gudang Garam Tbk during the five year period from 2011 to 2015 fluctuated or unstable.

ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Achmad Tjahjono; Intan Novitasari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study to examine the effect of liquidity to financial distress manufacturing company as measured by current assets, effect of profitability to financial distress manufacturing company as measured by return on assets, the effect of leverage to financial distress manufacturing company as measured by debt ratio, the effect of operating cash flow to financial distress manufacturing company as measured by the operating cash flow divided with current liability. Research population are all manufacturing company that listed in the Indonesia Stock Exchange in 2010-2014. The sampling method in this research is purposive sampling. Samples are 47 companies with as many as 235. The number of observation data analysis method used is logistic regression. The results showed that no effect on the liquidity of financial distress with significant 0.111greather than0.05. Effect on the profitability of financial distress with significant 0.000less than0.05. Leverage does not affect the financial distress with significant 0.167greather than0.05. Operating cash flow does not affect the financial distress with significant 0.875greather than0.05. aximum likelihood on effect simultaneous between liquidity, profitability, leverage and operating cashflow to financial distress with significant 0.000less than 0.05. Koefisient determinasi examination shows value 0.542 that mean 54.2 percentdependent variable can be explained from independent variable and 45.8 percent influenced by other variable outside the model.

PENGARUH CITRA MEREK, KUALITAS PRODUK DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA BISNIS FRANCHISE MINUMAN Yunita Fitri Wahyuningtyas
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research is conducted upon the emergence of many companies producing the same product of the same kind and function. It leads to the urgency of proper and well planned marketing strategy. This research aims to investigate how far the influence of branding, product quality, and price toward consumer’s satisfaction in beverage franchise business. This research utilizes 5 likert scale questionnaire which is tested by using multiple regression analysis to reveal whether or not there is partial and simultaneous influence of branding, product quality, and price toward consumer’s satisfaction in beverage franchise business. Sampling method is accidental sampling technique, in which sample of particular population is taken based on the accessibility and availability of the sample during the sampling process. Sample used is 100 samples among consumers or customers of Mang Endy Milkshake. The result shows that branding, product quality, and price influence consumer’s satisfaction in beverage franchise business.

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Editorial Address Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia

Location Kota yogyakarta, Daerah istimewa yogyakarta INDONESIA

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Arif Suwarjono

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kajianbisnis@stieww.ac.id

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+6285998000678

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Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia

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Daerah istimewa yogyakarta

INDONESIA