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Wiga : Jurnal Penelitian Ilmu Ekonomi
Published by Institut Teknologi dan Bisnis Widya Gama
ISSN : 20880944     EISSN : 25495992     DOI : https://doi.org/10.30741/wiga
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Wiga : Jurnal Penelitian Ilmu Ekonomi is published twice a year in March and September, published by Sekolah Tinggi Ilmu Ekonomi Widya Gama since March 2011. Wiga : Jurnal Penelitian Ilmu Ekonomi is intended as a forum for publishing scientific articles in the field of economics : Accounting, Banking, Taxation, Management, Marketing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol. 12 No. 2 (2022): June 2022" : 10 Documents clear
Jihat Ammah: Redefinition of Assets in Islamic Boarding Schools Accounting Framework Binti Shofiatul Jannah; M. Luthfillah Habibi; Mochammad Ilyas Junjunan; Ratna Anggraini Aripratiwi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.721

Abstract

Most of study “stuck” on pragmatic level, they have grasped the Islamic boarding school possessing same character with non-profit entity. As a result, all of the accounting concepts have the same “taste” as modern accounting. In particular, asset definition in Islamic Boarding Schools Accounting Guidelines inclined provides same meaning with it. By looking at the nature of Islamic Boarding Schools beyond non-profit entities, this study aims to, first, conduct a “power” review of assets in the Islamic Boarding School Accounting Guidelines through a critical perspective. Second, re-determining definition of Islamic boarding schools asset based on Al-Quran and Kitab Kuning. Through postmodernist aqidah methodology, the research methods used are literature studies, extracting the nature of pesantren through the Kitab Kuning, and in-depth interviews with informants. Extraction of the definition of assets refers to the Qur'an to obtain depth of analysis. Finally, this study re-proposes a definition of Islamic Boarding Schools assets that goes beyond modern accounting in which pesantren assets are classified as Jihat Ammah.
The Effect of WTI Prices and the Fed’s Rates on the JCI During the Covid-19 Pandemic Aji Prasetyo Suyono; Muhammad Miqdad; Mohammad Imam Farisi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i2.773

Abstract

As a source of funding in the industrial world and also as a forum for people who want to carry out investment activities, the capital market has a vital function in national development. This research is a quantitative research using logistic regression analysis model (Logit). This study uses two independent variables and one dependent variable in the form of a dummy variable on a nominal scale, which will be estimated using the T statistical test method. The results of SPSS output calculations using the T statistical test conclude that World Oil Prices and The Fed Interest Rate partially have no effect on the volatility of the Jakarta Composite Index (JCI) during the Covid-19 Pandemic. Each of these independent variables is not a good indicator for estimating the movement of the JCI during the Covid-19 pandemic and investors should not use it as the basis for making investment decisions in the stock market
Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions Noviansyah Rizal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.796

Abstract

An economic entity is projected to be used continually for an undetermined duration that extends beyond an accounting period . This study aims to determine whether the previous audit opinion, leverage, and company size affect the going concern audit opinion. The population of this research are manufacturing companies in the basic & chemical industry sector which are listed on the IDX in 2016-2018. The sample was determined using purposive sampling, the final sample was 35 companies. Testing this hypothesis using logistic regression analysis using the SPSS 21 program. The results of this study state that previous audit opinions, leverage and company size have no effect on going concern audit opinions.
Audit Committee Characteristics, Profitability, and Audit Report Lag Devi Novitasari Putri Wibowo; Rahmawati Rahmawati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.807

Abstract

Lag in the audit report is the delay in the completion of the independent auditor's report by the auditor who audits the client's financial statements. Financial statements need to be presented in a timely manner in order to be able to use them as a basis for decision making and to keep them current. This study examines the effect of the relationship between the characteristics of an audit committee and profitability on the delay of an audit report. The sample used is manufacturing companies listed on the Indonesian Stock Exchange in 2018-2020. Based on the purposive sampling criteria, hypotheses were tested on 302 companies using panel data regression analysis techniques. The results of the study indicate that there is a negative effect of audit committee gender and profitability on audit report lag.
The Relationship between the Implementation of the PSBB Policy and the Number of Tourists in Lumajang Regency during the COVID-19 Pandemic Firdaus Al Maidah; Wahyuning Murniati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.808

Abstract

The COVID-19 pandemic has caused several local governments to implement Large-Scale Social Restrictions (PSBB) and Community Activity Restrictions (PPKM) policies to minimize the presence of new clusters of COVID-19 spread. This policy will certainly have implications for limiting community activities, including in the tourism sector. However, there are still not many studies that examine the effect of PSBB on the tourism sector. By using two research methods, namely qualitative (descriptive analysis) and quantitative methods (correlation analysis), this study found two things that can be contributed to research on the tourism sector, especially in Lumajang Regency. First, the results found that the increase in the number of COVID-19 patients was not significantly related to the number of tourists in Lumajang Regency. Second, the results of the study also found that the implementation of the PSBB in the East Java region was significantly associated with a decrease in the number of tourists in Lumajang Regency. From these results, it can be concluded that the development of tourism in Lumajang Regency has a relationship with the implementation of the PSBB policy in the East Java region and not because of the increase in COVID-19 patients in Lumajang Regency itself.
Financial Capability and Digital Adoption for Online Shopping Decision: Evidence from Surabaya Students Cynthia Yohanna Kartikasari; Yohana Wahyu Prasetyowatie
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.810

Abstract

This study aims to examine the effect of financial capabilities and digital adoption on online shopping decisions. The research results explain that individual financial capabilities such as access to bank services, digital banking services, and consulting financial issues with professionals encourage online shopping transactions. Online consumer behavior is also determined by perceived risk, trust in service providers, technology adoption, and use of social media. The type of research was quantitative by interviewing random sampling Surabaya students. Data analysis used multiple linear regression tests through validity test in terms of determining the feasibility of the questions in the questionnaire and reliability test, which stated that the respondents' answers to the questions in the questionnaire were consistent and could be seen from the results of Cronbach’s Alpha. The next stage is the classical assumption test, multicollinearity test, heteroscedasticity test, and multiple linear regression test. In addition, hypothesis testing was carried out through the F-test, T-test, and coefficient of determination. The results showed that financial capability and digital adoption had a significant influence on online shopping decisions.
Analysis of the Effect of Stock Split and Dividend Policy on the Stock Liquidity of Go Public Companies Umar Sumardi; Nizwan Zukhri; Rini Yayuk Priyati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.812

Abstract

The purpose of this study is to analyze the effect of the stock split and dividend policy by the company on the liquidity of the shares of companies listed on the Indonesia Stock Exchange. This study used an event study design, where observations were made 10 days before and 10 days after the event. The population contained in the study are companies that carry out Stock Split and Dividend policies for the 2017-2021 period. Data analysis in this study is the Shapiro Wilk test and the Wilcoxon Signed Ranks Test. This study found that stock split policy has no effect on stock liquidity. Dividend policy has no effect on stock liquidity.
Determinant of the Decision to Visit Tourist Attractions Yessy Anggraeni; Suwignyo Widagdo; Yuniorita Indah Handayani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.813

Abstract

Tourism is one sector that can help the economy of a region. Tourism is also referred to as regional development credit. City branding is a form of effort made to form a place, an area which is then developed for the community. This study aims to determine the effect of city branding on visiting decisions either directly or through city image and electronic word of mouth. This research is a quantitative research, the subject of this research is tourists who visit tourist attractions in Lumajang who visit 139 people. Data collection using questionnaires and data analysis using path analysis. The results show that City branding affects the image of the city, city branding affects E-WOM, city image affects the decision to visit, E-WOM affects the decision to visit, city branding affects the decision to visit. City branding of a city can improve the image of the city with a brand created from existing tourism, branding of a city can increase promotion by means of E-Wom carried out by city visitors, the image of a good city can attract someone's decision to visit one of them with the image of natural tourism from one person to another.
Implications of Company Size, Company Growth, Institutional Ownership, Profitability and Previous Audit Opinions on Going Concern Audit Acceptance Joni Hendra; R Hery Koeshardjono; Heny Herawati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.823

Abstract

The objectives to be achieved in this study are: (1) to determine the implications of company size, company growth, institutional ownership, profitability and previous audit opinion on going concern audit opinion acceptance. (2) to determine the dominant implication of these variables on the acceptance of going concern audit opinion. The type of research used is quantitative with a causal associative approach. While the population in this study are mining companies listed on the Indonesia Stock Exchange in 2018-2020 with a sample of 10 companies taken by purposive sampling. The reason for this research is based on the consideration that there are still inconsistent results from previous studies. The results of research by Muslimah and Triyanto (2019) show that prior opinion has a significant effect on the acceptance of going concern audit opinions. While the company's growth, debt default, opinion shopping do not partially affect the acceptance of going concern audit opinion. According to Nurpatiw and Rahardjo (2014) there is an influence between company size, institutional ownership, on the tendency to accept going concern audit opinions. Research gives results that company size, institutional ownership, and previous audit opinions have significant implications for the acceptance of going-concern audit opinions, while company growth and profitability have no implications for the acceptance of going-concern audit opinions. The previous audit opinion has a dominant implication on the acceptance of going concern audit opinion.
MSME Business Decision Analysis in Indonesia during the Covid 19 Pandemic Moh. Hudi Setyobakti; Khoirul Ifa; Ani Yulianti; Ria Meilan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.830

Abstract

The Covid 19 pandemic in Indonesia has an impact on the sustainability of the business sector, especially MSMEs. MSME actors are faced with situations and must make decisions in the midst of environmental changes that occur. Different conditions in each MSME, both different types of business, business capacity, resource capacity, make different decision attitudes. This research is a secondary research, conducted by reviewing the articles that have been published and published in Indonesia, as many as 15 articles. The results of the study show several important decisions taken by MSMEs during the COVID-19 pandemic, including 1) Survival strategy, by making savings, 2) Optimization of the resources they have, without adding other additional resources, 3) Participation in the economic recovery program by the government includes social assistance, training and assistance, tax incentives, and credit restructuring, 4) Application of information technology such as digital marketing and financial technology transformation, 5) Personal selling improvement, 6) Product innovation, 7) Preventive steps with more mature business planning . The contribution of this research is to provide input for policy makers to pay attention to the needs of MSMEs in making decisions for business continuity, as well as developing research analysis of MSME business decisions.

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