Wiga : Jurnal Penelitian Ilmu Ekonomi
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.
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<![CDATA[Pengaruh Motivasi Dan Kemampuan Serta Komitmen Terhadap Kinerja Pengurus Upk Pnpm Mandiri Perdesaan Di Kabupaten Lumajang ]]>
<![CDATA[T.Kasim, Kasno]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.54
<![CDATA[This study aims to determine the influence of motivation and ability and commit- ment as well as simultaneous and partial view of the dominant of the Performance Management UPK PNPM Mandiri Rural In Lumajang of 60 respondents. The hypothesis in this study is the motivation and the ability and commitment to si- multaneously have a significant effect on the performance committee UPK PNPM Mandiri Rural on Lumajang. Motivation and the ability and commitment partially significant effect on the performance committee UPK PNPM Mandiri Rural Dis- trict Lumajang.Variabel motivation dominant influence on the performance com- mittee UPK PNPM Mandiri Rural on Lumajang. The results of this study indicate: 1). Fcount value of 18.274 while the value of 2.769431 Ftable with probability = 0.000 when compared then Fcount > Ftable with α <0.5, then reject or accept Ho Ha. Coefficient of determination R-square value is equal to 0.495, which means that approximately 49.5% of the motivational variables (X1) and ability (X2) and commitment (X3) jointly have a significant influence on performance (Y). 2). Val- ue of 3.372 Ttable Tcount X1 = 2.003 with a probability of 0.001. Value of 2.087 Ttable Tcount X2 = 2.003 with a probability of 0.041. Value of 2.473 Ttable Tcount X3 = 2.003 with a probability of 0.016. Because Tcount > Ttable and a significance level of α <5%, then the partial variables X1 and X2 and X3 affect significantly on the performance variable (Y). Thus Ho, Ha is rejected or accepted. 3). Based on the analysis of each variable indicates standardized regression coefficients of the regression coefficient of 36.9% Motivation β1, β2 Traffic of 23.5%, 27.9% Commitment β3 or β1> β3> β2 thus dominant influence motivational variables on performance. This quantitative study provides an overview of the importance of motivation and the ability and commitment to improving employee performance. If the motivation and the ability and commitment to get less attention then it will be a decrease in employee performance.]]>
<![CDATA[Amortisasi Goodwill: Kajian Literatur dan Riview Beberapa Artikel Penelitian Terkait Amortisasi Goodwill ]]>
<![CDATA[Hidayanti, Ery]]>;
<![CDATA[Sunyoto, Sunyoto]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.55
<![CDATA[Goodwill tidak dapat diukur secara langsung. Nilainya secara umum ditentukan melalui penilaian yang didasarkan pada asumsi penilai. Akibatnya, nilai goodwill ditentukan secara subjektif. Masalah pengakuan goodwill dalam laporan keuangan telah mendapat pendukung dan penentang dikalangan kaum profesional. Seiring dengan akan diberlakukannya Standart Internasional (IFRS) maka penggu- naan fair value dalam memperlakuan goodwill akan mengalami pergeseran. Pen- dekatan amortisasi dengan periode yang tidak boleh lebih dari 20 tahun mendapat kritikan tajam dari para analis dan pembuat laporan keuangan, yang mengatakan bahwa amortisasi goodwill tidak dapat dipercaya untuk bisa memberikan gambaran perusahaan saat ini dan yang akan datang , dengan alasan bahwa goodwill diang- gap mengurangi laba dan akan berdampak pada penurunan nilai saham perusahaan (Jennings et al.,2000).]]>
<![CDATA[Memanage Performance Karyawan Dengan Pemberian Kompensasi ]]>
<![CDATA[Musringah, Musringah]]>;
<![CDATA[Wicaksono, Eko]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.57
<![CDATA[For management, workers’ compensation issues may be a personnel issue is confusing and difficult. Although the basic wage should have a logical and defensible, it does cover a lot of emotional factors from the point of view of employees. However, in practice, the issue of compensation is always just a reference that can affect the performance or the performance of employees. Therefore, inevitably the company also needs to re-analyze the policies implemented in terms of compensation. This is solely to create a performance or a better employee performance, which in turn can also be a key to the success of the company in achieving the goals set earlier]]>
<![CDATA[Pengaruh Partisipasi Manajemen Terhadap Kepatuhan, Kebenaran Laporan, Transparansi, Dan Akuntabilitas Melalui Akuntansi Instansi: Studi Pada Instansi PT X dan Lembaga/unit pemerintah wilayah Jawa Timur ]]>
<![CDATA[Supeno, Hardi]]>;
<![CDATA[Rizal, Noviansyah]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.58
<![CDATA[Recently, government intends to build a well-organized management in all governmen- tal divisions. Financial management given to all of them must reflect the well-organized and accountable management. To gain this government need to respond to the program application of institutional accounting system as a means to exhibits financial transpar- ency and responsibility toward society. The role of management is very important in its implementation; that is to maintain report accuracy, which is responsive, communicative, accountable, and transparent, which will create a good governmental management.]]>
<![CDATA[Asimetri Informasi Dan Manajemen Laba: Suatu Tinjauan Dalam Hubungan Keagenan ]]>
<![CDATA[Lisa, Oyong]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.60
<![CDATA[Tulisan ini memberikan paparan deskriptif tentang hubungan asimetri informasi dengan tindakan manajemen laba sebagai implikasi dari hubungan keagenan. Selain itu pula makalah ini juga mencoba membahas kemungkinan meminimalisasi masalah keagenan tersebut melalui corporate governance. Dalam teori keagenan (agency theory), hubungan agensi muncul ketika satu orang atau lebih (principal) memperkerjakan orang lain (agent) untuk memberikan suatu jasa dan kemudian mendelegasikan wewenang pengambilan keputusan kepada agent tersebut. Hubungan antara principal dan agent dapat mengarah pada kondisi ketidakseimbangan informasi (asymmetrical information) karena agent berada pada posisi yang memiliki informasi yang lebih banyak tentang perusahaan dibandingkan dengan principal. Dengan asumsi bahwa individu-individu bertindak untuk memaksimalkan kepentingan diri sendiri, maka dengan informasi asimetri yang dimilikinya akan mendorong agent untuk menyembunyikan beberapa informasi yang tidak diketahui principal. Dalam kondisi yang asimetri tersebut, agent dapat mempengaruhi angka-angka akuntansi yang disajikan dalam laporan keuangan dengan cara melakukan manajemen laba. Salah satu cara yang di gunakan untuk memonitor masalah kontrak dan membatasi perilaku opportunistic manajemen adalah corporate governance. Prinsip- prinsip pokok corporate governance yang perlu diperhatikan untuk terselenggaranya praktik good corporate governance adalah; transparansi (transparency), akuntabilitas (accountability), keadilan (fairness), dan responsibilitas (responsibility). Corporate governance diarahkan untuk mengurangi asimetri informasi antara principal dan agent yang pada akhirnya diharapkan dapat meminimalkan tindakan manajemen laba.]]>
<![CDATA[Analisis Kontribusi Nilai Teknologi Informasi Terhadap Kinerja Proses Bisnis Dan Dinamika Bersaing: Studi Empiris pada Hotel Berbintang di Surabaya ]]>
<![CDATA[Lisa, Oyong]]>;
<![CDATA[Sihwahjoeni, Sihwahjoeni]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.61
<![CDATA[This study aimed to analyze the effect of information technology on business process performance, analyzing the effect of information technology on competitive dynamics, analyze the effect of business process performance against competitive dynamics, and analyze the impact of information technology on the dynamics of competing through business process performance. This research is explanatory research. The population in this study is the manager of information technology users totaling 276 people. The number of samples in this study as many as 164 people. The sampling technique using simple random sampling. Data analysis technique used is structural equation modeling (SEM). The analysis showed that information technology is positive and significant effect on the performance of business processes. Information technology and significant positive effect on the dynamics of competition. Business process performance and significant positive effect on the dynamics of competition. Business process performance mediates the effect of information technology againts competitive dynamics.]]>
<![CDATA[Pengaruh Firm Size Terhadap Earnings Response Coeffisient (ERC) Dengan Voluntary Disclousure Sebagai Variabel Intervening: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Daniar Paramita, Ratna Wijayanti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.63
<![CDATA[Earnings information is the most responded by investors because it provides a description of the company’s performance, but information alone is sometimes not enough profit to serve as the basis for decision making of investors because it is possible the information is biased, to measure the level of profit, can use a variable Earnings Response Coefficient (ERC.) The strong market reaction to earnings information reflected in the high earnings response coefficients (Earnings Response Coefficient) or ERC, if earnings are reported to have a response force (power of response). then that reported earnings quality. The purpose of this study was to identify the effects of direct and indirect size, and earnings response disclousure voluntary coeffisient (ERC) This research examined 20 manufacturing companies listed on the Indonesia Stock Exchange-year period 2005-2009. Statistical methods used to test the hypothesis is Structural Equation Model (SEM) with AMOS version 18. The empirical results of this research: The results of this study proves there is no significant effect of Size with Earnings Response Coefficient (ERC). Similarly, for the effect of the Size to voluntary disclousure have significant positive results. Against the influence of voluntary disclousure to Earning Response Coefficient (ERC) have positive test results significantly. Voluntary disclosure in this study an intervening variable for the indirect effect between the size of Earnings Response Coefficient (ERC). The persistence of earnings as a control variable to the Earnings Response Coefficient (ERC) have no significant relationship.]]>
<![CDATA[Pengaruh Lingkungan Kerja dan Disiplin Kerja serta Motivasi Kerja Terhadap Kinerja Karyawan Perusahaan Daerah Air Minum (PDAM) Kabupaten Lumajang ]]>
<![CDATA[Hidayat, Zainul]]>;
<![CDATA[Taufiq, Muchamad]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.64
<![CDATA[The objectives of this research are : 1 ) to learn about the effect of Environment and Diciplin and Motivation to Performance at Perusahaan Daerah Air Minum Kabupaten Lumajang ; 2 ) to learn about the effect of Environment and Diciplin and Motivation partially to Performance at Perusahaan Daerah Air Minum Kabupaten Lumajang ; 3 ) to learn about the effect of Environment and Diciplin and Motivation that has dominant effect to Performance at Perusahaan Daerah Air Minum Kabupaten Lumajang. Where numbers of employee wich become the population are 60 persons respondent by spesialis. Data collection is by giving questionnaire toward respondents, interview upon organization member, and also viewing the document needed. The data collected is supported by assumption and reliability testing. The analysis model is supported by classic assumption testing ; multicolobierity test auto correlation test. To find out the accuracy of the model is by viewing determination coefficient, simultaneous hypothesis testing is taken by F test and partial hypothesis is taken by t test. From the double regression data analysis gained similarity regression line : Y = -1.435 + 0.330 X1 + 0.609 X2 + 0.156 X3 + e and founded that Hypothesis test result 1 : Fcount is 143.958 with probability 0,000 and Ftabel ( = 0,05; df 1=3; df2 = 60) is 2.769, it mean that Environment (X1) and Diciplin (X2) and Motivation ( X3) variables is simultan having effect to performance (Y), then the first hypothesis is accepted. Hypothesis 2 : Found that the value of tcount X1 is 3.059 and the value of ttabel is 2.003 and than tcount bigger the value ttabel 2.003, the second hypothesis is which stated about Environment (X1) and Diciplin (X2) and Motivation ( X3) variable is partially effect the performance (Y) is accepted. Diciplin (X2) is the dominantly variable wich giving effect toword performance with Standardized Coefficien Beta for variabel X2 is 0.425, it mean that performance (Y) can be exlaned by the variable of Diciplin (X2) there’s 42,5 percent. By that, the third hypothesis is accepted.]]>
<![CDATA[Pengaruh Motivasi Dan Kemampuan Serta Komitmen Terhadap Kinerja Pengurus Upk Pnpm Mandiri Perdesaan Di Kabupaten Lumajang ]]>
<![CDATA[Kasno T.Kasim]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.54
<![CDATA[This study aims to determine the influence of motivation and ability and commit- ment as well as simultaneous and partial view of the dominant of the Performance Management UPK PNPM Mandiri Rural In Lumajang of 60 respondents. The hypothesis in this study is the motivation and the ability and commitment to si- multaneously have a significant effect on the performance committee UPK PNPM Mandiri Rural on Lumajang. Motivation and the ability and commitment partially significant effect on the performance committee UPK PNPM Mandiri Rural Dis- trict Lumajang.Variabel motivation dominant influence on the performance com- mittee UPK PNPM Mandiri Rural on Lumajang. The results of this study indicate: 1). Fcount value of 18.274 while the value of 2.769431 Ftable with probability = 0.000 when compared then Fcount > Ftable with α <0.5, then reject or accept Ho Ha. Coefficient of determination R-square value is equal to 0.495, which means that approximately 49.5% of the motivational variables (X1) and ability (X2) and commitment (X3) jointly have a significant influence on performance (Y). 2). Val- ue of 3.372 Ttable Tcount X1 = 2.003 with a probability of 0.001. Value of 2.087 Ttable Tcount X2 = 2.003 with a probability of 0.041. Value of 2.473 Ttable Tcount X3 = 2.003 with a probability of 0.016. Because Tcount > Ttable and a significance level of α <5%, then the partial variables X1 and X2 and X3 affect significantly on the performance variable (Y). Thus Ho, Ha is rejected or accepted. 3). Based on the analysis of each variable indicates standardized regression coefficients of the regression coefficient of 36.9% Motivation β1, β2 Traffic of 23.5%, 27.9% Commitment β3 or β1> β3> β2 thus dominant influence motivational variables on performance. This quantitative study provides an overview of the importance of motivation and the ability and commitment to improving employee performance. If the motivation and the ability and commitment to get less attention then it will be a decrease in employee performance.]]>
<![CDATA[Amortisasi Goodwill: Kajian Literatur dan Riview Beberapa Artikel Penelitian Terkait Amortisasi Goodwill ]]>
<![CDATA[Ery Hidayanti]]>;
<![CDATA[Sunyoto Sunyoto]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.55
<![CDATA[Goodwill tidak dapat diukur secara langsung. Nilainya secara umum ditentukan melalui penilaian yang didasarkan pada asumsi penilai. Akibatnya, nilai goodwill ditentukan secara subjektif. Masalah pengakuan goodwill dalam laporan keuangan telah mendapat pendukung dan penentang dikalangan kaum profesional. Seiring dengan akan diberlakukannya Standart Internasional (IFRS) maka penggu- naan fair value dalam memperlakuan goodwill akan mengalami pergeseran. Pen- dekatan amortisasi dengan periode yang tidak boleh lebih dari 20 tahun mendapat kritikan tajam dari para analis dan pembuat laporan keuangan, yang mengatakan bahwa amortisasi goodwill tidak dapat dipercaya untuk bisa memberikan gambaran perusahaan saat ini dan yang akan datang , dengan alasan bahwa goodwill diang- gap mengurangi laba dan akan berdampak pada penurunan nilai saham perusahaan (Jennings et al.,2000).]]>
