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Kajian Bisnis STIE Widya Wiwaha

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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL PEMERIKSAAN STUDI DI INSPEKTORAT KABUPATEN WONOSOBO Sulastiningsih Sulastiningsih; Agus Susilo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to determine the influence factors of supervisor work experience, supervisor independency, supervisor objectivity, integrity and competencies supervisor on the quality of the inspection results in Wonosobo regency Inspectorate. Population of this research was overall of Supervisor Officers, Auditors Functional Officers (PFA), P2UPD functional and technical staff who has been certified auditor functional. Population number of this research is 31 people, and all in the sample. Data collection method using by questionnaires. To test the quality of data used validity and reliability testing. Test results declared valid and reliable. After the classical assumption, namely normality test, multicollinearity and heteroskedasticity test revealed that linear multiple regression model enabled for predict the effect of work experience, independency, objectivity, integrity and competencies of inspectors against to quality of the audit results. Regression equation is : Y = -3.235 + 0.074X1+ 0.210X2+ 0.259X3+ 0.205X4+ 0.338X5. The results by testing the overall model obtained F value of 203.465 with a significance probability is 0.000. F value of 203.465 is greater than the F table (2.60), and the significance value 0.000 is less than the probability value of 0.05. Thus, work experience, independency, objectivity, integrity and competencies, has significantly affect simultaneously against the quality of test results. The results t-test obtained t-test value is greater than t-table for five independent variables, so the partial variable: work experience, independency, objectivity, integrity and competencies has significantly influences against the quality of inspection results.

QARDHUL HASAN SEBAGAI WUJUD PELAKSANAAN CSR DAN KEGIATAN FILANTROPI LEMBAGA KEUANGAN SYARIAH UNTUK PEMBERDAYAAN MASYARAKAT Muh Awal Satrio
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The escalating social andeconomic problems brought about by globalization have raised new questions as well as expectations about corporate governance,ethical and social responsibilities. Consequently, corporate social responsibility (CSR) as a part of phylanthropy’s activities has emerged and developed rapidly as a fieldof study. The Islamic financial institution has special program , Qardhul Hasan, that is perceived as the same as corporate social responsibility. The main objectiveof thispaperis to elaborate corporate social responsiblity from Islamic’s view and to evaluate wether the Qardhul Hasan is the same as corporate social responsibility in business entity.

ANALISIS PENGARUH PERSEPSI RISIKO, KEMUDAHAN DAN MANFAAT TERHADAP KEPUTUSAN PEMBELIAN SECARA ONLINE: STUDI KASUS PADA KONSUMEN BARANG FASHION DI FACEBOOK Yunita Fitri Wahyuningtyas; Dyah Ayu Widiastuti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to examine perceived risk, perceived ease to use, perceived benefit on buying decision online. Using internet to shopping online will give customers more benefit. In this research, data were obtained using a structured questionnaireon five point Likert Scale. An analytical process (validity, reliability and regression analysis) was performed to obtain 100 questionnaire. The Findings reveal that customer perceived risk, perceived ease of use and perceived benefit have significant and postitive effect on buying decision online. Consumer choose facebook as media shopping online because safety online transaction, consumer can access facebook without any fear of losing money. Facebook is easy to access for everyone with internet. Shopping activity will be more fun if can be accessed anytime and anywhere without any obstacles.

PENGARUH MOTIVASI KERJA TERHADAP KINERJA PEGAWAI KANTOR SEKRETARIAT DAERAH KABUPATEN GUNUNGKIDUL Ary Sutrischastini; Agus Riyanto
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This paper will discuss the effect of work motivation (incentives, motives and expectations) on the performance of the staff of the Regional Secretariat Gunungkidul. The purpose of this paper is: 1) Determine the effect of incentives on the performance of the staff of the Regional Secretariat Gunungkidul, 2) Determine the effect of motive on the performance of the staff of the Regional Secretariat Gunungkidul, 3) To know the effect of expectations on the performance of the staff of the Regional Secretariat Gunungkidul, 4)To know the effect of incentives, motives and expectations on the performance of the staff of the Regional Secretariat Gunungkidul.Research sites in the Regional Secretariat Gunungkidul and the population is 162entire employee in the Regional Secretariat Gunungkidul. Samples amounted to 116 respondents taken with simple random probability sampling method. Data were analyzed using multiple linear regression. Results obtained: (1) incentives positive and significant effect on the performance of, (2) motif positive and significant effect on the performance of, (3) expectations positive and significant impact on the performance of , and (4) incentives, motives and expectations of positive and significant impact on the performance of the staff of the Regional Secretariat Gunungkidul.

ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN: SURVEI PADATAMU PELANGGAN YANG MENGINAP DI HARRIS DAN POP HOTELS DENPASAR Niken Widyastuti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Basic mission of a business today is no longer a profit but value creation and value addition for customer. The survey was conducted in the reseach process to determine the level of customer satisfaction on service quality dimensions of Harris and Pop Hotels Denpasar. This research is based on five variables, Reliability (ability of the company to provide prompt service and reliable), Responsiveness (response-ability or alertness companies to help customers and provide fast service), Assurance (ability, courtesy, and trustworthiness which is owned by the staff, danger free, risk, and doubt), Empathy (the ease of having good communications and able to understand customer needs), and Tangible (physical facilities, equipments, employee performance, and means of communications). The analysis is performed based on an approach of importance-performance analysis that show the dimensions of empathy and assurance are considered the most influence on the customers decision to use the services of Harris and Pop Hotels Denpasar.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR BARANG PRODUKSI DAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Achmad Tjahjono; Vica Novica Chaerulisa
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to determine differences in companies that implement the FIFO inventory accounting methods and average taking into account the size of the company, inventory intensity and variability of cost of goods sold as the independent variable. The data used were obtained from the company financial statements trade sub-sector of the goods production and retail trade sub-sectors listed on the Stock Exchange. The data used for this study is the application of the accounting methods of data measured using dummy variables, namely by giving the average value of 0 to a method and a value of 1 to the FIFO method. Other data used is the size of the company, inventory intensity, variability of cost of goods sold. The method used in this research is descriptive method. These samples included 22 companies sub-sector of the trade of the goods production and retail trade subsectors listed on the Stock Exchange during the period 2010-2013. Tests used descriptive statistics, hypothesis testing, Test F and Test Coefficient of Determination with = 0.05. The process of statistical analysis using SPSS statistical application program 20. Based on the research that the selection method of inventory accounting effect on the size of the company, but has no effect on the intensity and variability of inventory cost of goods sold.

MENGURAI DIVERGENSI KONSEP PEMASARAN MELALUI PERKEMBANGAN IMPLEMENTASI Amin Wibowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Among the divergence of marketing concepts there are kinds of similarity among them in many aspects : (1) the basic assumptions in defining marketing and marketing management, almost all scholars agree that terms of consumer becomes starting point in defining marketing concept. The substantive differences among the concepts accured in focusing to customers. For instance, Benneth and Cooper placed the focus on customers with minimal proportions because of their paradigm and experiences. (2) Market oriented and customer oriented have similarity in substantive manner, but in industrial marketing, the proportion of attention toward customers is very limited. Meanwhile, marketing scholars view totally to customers oriented. (3) Industrial marketing concern on institutionalized customer (or market oriented) that is not limited on marketing division, but covers top management responsibility in implementing business strategy and strategic planning. (4) in the context of marketing concept, Huston’s ideas about marketing concept is make sense whenever marketing is the behaviors that creates exchange between buyer and seller. Exchange is not in one shot activity.

PENGUKURAN KINERJA BERBASISVALUE FOR MONEY STUDI PADA SMP NEGERI 2 BANJARNEGARA Sulastiningsih Sulastiningsih; Ida Sulistyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to evaluate the financial performance of SMP Negri 2 Banjarnegara using by the value for money method. Value for money method is an expansion scope from financial audit. Indicators of performance measurement in this research consist of economic, efficiency and effectiveness. The economic performance measurement related to how frugal expenditure was made. The efficiency associated measurement of usefulness budget. The effectiveness relates how to achievement target is appropriate. This research object is managing SMP Negeri 2 Banjarnegara School Budget Plan and School Budget Expenditure realization with based the data on year of 2010/2011. Data collection technique in this research using by interviews and documentation. Based on the analysis concluded that SMP Negeri 2 Banjarnegara yet to implement school-based performance assessment with value for money method. Based on the analysis of school-based performance assessment concluded that the value for money achieved economic level indicates the value of 96.19 percent, and based on economic criteria tables of financial performance is in less economical criteria. Degree of efficiency showed a value of 100 percent, based on the value of the efficiency of financial performance criteria is in less efficient criteria. The level of effectiveness showed a value of 96.19 percent, based on the value of the effectiveness criteria on financial performance criteria is in effective criteria.

PENGARUH KINERJA DAN KEPEDULIAN MANAJEMEN BANK PEMBANGUNAN DAERAH DI INDONESIA TERHADAP PORSI PENYALURAN KREDIT PENGEMBANGAN SEKTOR UMKM S. Riauwanto Soerip
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study investigates the effect of performance management and care of BPD in Indonesia against the share of SME sector development lending.The loan portfolio BPD in Indonesia is dominated employee loans (consumer) compared with the productive sectors especially the MSME sector.The inequality shows the composition distribution disitermediari very sharp.Though SME sector contribute greatly to the economy of Indonesia.But the “concern” BPD in Indonesia management is less interested in developing SME loans larger portion of consumer credit (employees).This study uses secondary data sources from Financial Statements 26 BPD in Indonesia period 2005-2009 for which data are derived from the website of Bank Indonesia.Cross-section data and time series of data obtained are arranged into panels totaling 130 sets of data.The data of this research is the dependent variable PK (MSME sector credit portion), while the independent variables consist of CAR, NPL, EQI, ROA, LIQRR, LDR, IRISK, SIZE and SHM.Data management factors described by the factor of “concern” managers and owners (EQI and SHM).The model was tested using Hausman equation to obtain the most appropriate model.The results using fixed effects approach to data processing.Methods of data using multiple regression analysis (multiple regression model), while the data processing using statistical program eviews 6. The study found that the factors “concern” the development of the SME sector is still weak, because the portions are relatively much smaller when compared to consumer credit.In addition to a weak level of concern, caring influence too weak manager and owner of the credit portion of the development of SMEs.This is due to liquid assets tend to be directed and invested in the reserve requerment and not optimized for using the development of SMEs.Another finding is that the overall performance of BPD has no effect on the development of SME lending portion, except NPL factors and SIZE bank.NPL showed a negative effect, while SIZE positive effect on bank lending portion of the SME sector development. Thus, this study found and concluded that the performance of BPD in Indonesia in managing assets - liability to the development of the SME sector is not optimal and efficient.The portion of the SME sector has not made backbound loan portfolio, although a major contribution to the Indonesian economy.Inequality composition of the loan portfolio between consumptive portion and the SME sector credit shows that there has been disintermediari on bank performance.Therefore, profits or revenues (achievement) is now obtained the credit market has yet to show real potential, because lounable support fund owned by the BPD in Indonesia is still very large.

PENGARUH PENERAPAN QUALITY MANAGEMENT SYSTEM TERHADAP KUALITAS SUMBER DAYA MANUSIA PADA PT. CASUARINA HARNESSINDO BEKASI Niken Widyastuti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research aim for given prove empirically effect application role of quality management system to factor or variable that influence quality human resources development. This research carry out in PT. Casuarina Harnessindo – Bekasi, with use population with amount 30 respondent with use census sample draw method: sample drawing where all population amount become sample so that amount sample within this research have amount 30 respondent. Data collection technique use documentation and questioner. Data analysis method use research instrument test use validity test and reliability test, hypothesis test consist multiple linear regression, determinan coefficient, test t analysis and F test, classic assumption test consist normality, multicolienearity, heterokesdasity and autocorrelation. Research result show that hypothesis 1 that reveal present significant effect employee role, leader role, relationship leader with employee organization aspect and environment aspect within application ISO quality Management System 9001 – 2000 toward quality of employee resources simultan proved within this research, hypothesis 2 that reveal that present significant effect employee role within application ISO quality Management System 9001 – 2000, toward quality employee resources proved within this research, hypothesis 3 that reveal that present significant effect leader role within application ISO quality Management System 9001 – 2000, toward quality employee resources proved within this research, hypothesis 4 that reveal present significant relationship leader with employee within application ISO quality Management System 9001 – 2000, toward quality employee resources proved within this research, hypothesis 5 that reveal present significant organization aspect role within application ISO quality Management System 9001–2000, toward quality employee resources not proved within this research, hypothesis 6 that reveal present significant environment aspect role within application ISO quality Management System 9001– 2000, toward quality employee resources not proved within this research.

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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

Contact Email
kajianbisnis@stieww.ac.id

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+6285998000678

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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