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Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin Ernawati, Sri; Asyikin, Jumirin; Sari, Octavia
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin.

Identifikasi Sumber Kepuasan Kerja Dan Pengaruhnya Terhadap Kinerja Petugas Unit Pengelola Kegiatan PNPM Mandiri Perdesaan Di Kabupaten Lumajang Kasno, Kasno; Budiwati, Hesti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study aims to identify the source of job satisfaction and its effect partially or simultaneously on the performance of Activity Management Unit officer PNPM in Lumajang. Sources of job satisfaction were used in this study refers to the dimensions of job satisfaction include: (1) employment, (2) the conditions of employment, (3) salary, (4) co-workers, (5 ) the safety and security of employment , (6 ) supervision. Sources of job satisfaction will be tested influence either partially or simultaneously on performance. The population in this study is the Project Management Unit officer PNPM in Lumajang , with the number of samples taken as respondents by 37 respondents. Data were analyzed using multiple linear regression analysis. The results showed that only partially work variables that significantly influence the performance , while the variable conditions of employment , salary , co-workers, K3 and supervision no significant effect on performance. Simultaneously source of job satisfaction have a significant effect on performance. The coefficient of determination shows that the performance is influenced by 48.4 % performance can be explained by the variable of work , working conditions , salary , co-workers , occupational health and safety monitoring, while the remaining 51.6 % performance is influenced by other variables. Further research is expected to contribute in the development of management science studies , especially the management of human resources , so it can be a reference for similar research and advanced research

Tindakan Perataan Laba Pada Perusahaan Jasa Di Indonesia Dengan Ukuran Perusahaan, Rasio Profitabilitas, Dan Leverage Sebagai Variabel Pembeda Jariah, Ainun
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The purpose of this research is to know that the measure of company, the ratio of profitability, and the leverage effect simultaneously and partially, also to know the dominant variables significantly to income smoothing action on the service companies listed on the Indonesia Stock Exchange. Based on calculations of index eckel, from the 42 companies there are 8 companies that donâ€™t do the income smoothing, and 34 the rest do the income smoothing. Analysis tools used are analysis discriminant model z score. The results showed that simultaneous or partially 6 variables consist of the size of the company ( assets) , profit margin (PM ) , return on equity ( ROE ) , return on assets ( ROA ) , debt to equity ratio ( DER ) , and debt to total assets ( DTAR ) had no significant difference between companies do income smoothing and not income smoothing. Simultaneously the variables used to predict the income smoothing can influence to only 9.24 %. Base on a model of the cut - off point , the discriminant function able to predict the company it will do the income smoothing.

Determinan Tingkat Bagi Hasil Simpanan Deposito Mudharabah Kurniawan, Kurniawan; Pramono, Yohandi Yahya
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This research was conducted to test the influence of variable Return On Asset (ROA), operating costs operating income (BOPO), and Financing to Deposit Ratio (FDR) against the level of sharing Mudharabah deposits. System for the results is the system where the ill-fated agreement or bond together in performing business activities for example deposits Mudharabah on Cooperative BMT Al-Ikhlash East of Lumajang in 2010 â€“ 2013. As for the variables examined is ROA (X1), BOPO (X2), FDR (X3) against the level of sharing Mudharabah deposits. In this research the secondary method used in Cooperative BMT Al-Ikhlash East of Lumajang. This analysis data processing techniques include: Classic assumption test, test multiple regression analysis, hypothesis testing with partial tests (test t), simultaneous testing (test F). The test results showed that partially Return On Asset and Financing To Deposit effect significantly to levels of Mudharabah deposits for the results. Meanwhile, operating expenses and operating income do not affect significantly the level of terhadp for results of Mudharabah deposits. The test results indicate that the simultaneous Return On assets, Financing To Deposit and operating expenses and operating income results for the level of influence on Mudharabah deposits.

Analisis Paket Kebijakan Pemerintah di Sektor Perpajakan terhadap Penghasilan Karyawan Hermanto, Bambang
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

By the year of 2015, the government has issued the tax regulation of PPh Article 21 trough the Regulation of Finance Minister (PerMenKeu) No. 122/PMK.010/2015 and the Regulation of Director General of Taxes No. PER-32/PJ/2015 about the amount of Income Non Tax (PTKP). This regulation has a very great positive impact towards both Employee and Company. Therefore, this regulation is believed to be accepted by all sides whether it is for the employee or Company. For the employees, earning up to Rp. 4.000.000,- will not be taxable for the PPh Article 21 For the employees, earning up to Rp. 10.000.000,- the tax will be decreased from 20 % until 32,3 % per month. The impact of tax deregulation positively wonâ€™t be affected the Company because the tax is charged to the earning receiver.

Determinasi Return on Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011 - 2014 Saifudin, Saifudin; Yunanda, Derick
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study was conducted to examine the relationship between variables contained on factors affecting Manufacturing Company Taxation in Period 2011-2014. The sampling technique used is pusposive sampling and the number of samples used were 140 corporate data. The variables used in this study, namely tax evasion as the dependent variable and the return on assets, leverage, company size, Tax Loss Compensation and Ownership Institution. The analysis technique used is multiple regression and hypothesis testing using t statistics to test the partial regression coefficient and F-statistic to test the effect together with a confidence level of 5%. The results showed that the variables Profitability and Compensation Tax Loss has significant influence with tax evasion. While other variables do not have a significant relationship with tax evasion. Of Adjusted R2 value of 0.139 indicates that the independent variables that exist in the model can explain the variation (fluctuation) of tax evasion amounting to 13.9%, while 86.1% of the variation of tax avoidance is explained by other variables outside the model.

Analisis Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Efektivitas Kerja Guru di SMK Hidayatul Islam Clarak Kecamatan Leces Kabupaten Probolinggo Bahri, Moh. Saiful
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study was conducted aiming to determine the effect of Style Leadership and Effectiveness Against Work Discipline Teachers Working in SMK Islam Hidayatul Clarak Leces District of Probolinggo. The population in this study was a teacher in SMK Islam Hidayatul Clarak Leces District of Probolinggo, amounting to 18 people. The sample used in this study is the entire population. The independent variables namely Leadership Style (X1) and discipline (X2), while the dependent variable is the effectiveness of the work (Y). While the data collection methods used are questionnaires. This type of research is associative research. The results were obtained 1) The equation Y = 8.337 + 0,559X1 + 0,147X2 on multiple linear re- gression analysis, this means the Leadership Style (X1) and discipline (X2) have an influence on the effec- tiveness of (Y). 2) The calculation coefficient of determination (R Square) of 0.385. This suggests that the effect of variable X (Style of Leadership and discipline) to variation (up and down) variable Y (the effec- tiveness of) by 38.5%, while the remaining 61.5% came from other factors apart from Leadership Style and work discipline. 3) F test results showed a value of 4.689 with a significance level of 0.026. Thus Fhitung = 4.689> F table = 3.682, then H0 rejected and Ha accepted. This indicates that the variable leadership style and work discipline has a positive and significant effect simultaneously on the effectiveness of the work of teachers in vocational Hidayatul Islam Clarak District of Leces Probolinggo. 4) Value thitung X1 = 2,952> t table = 2.131, then H0 rejected and Ha accepted, meaning that no partial significant influence among the leadership style of the effectiveness of the work. Tcount X2 = 0,829 <table = 2.131, then H0 rejected and Ha accepted, meaning that no partial significant influence between work discipline on the effectiveness of the work. 5) Value thitung X1 = 2,952> Value thitung X2 = 0.829, meaning that leadership style variable (X1) has dominant influence (most) of the effectiveness of the work (Y) in SMK Islam Hidayatul Clarak Leces District of Probolinggo.

Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin Sri Ernawati; Jumirin Asyikin; Octavia Sari
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i2.104

The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin.

Identifikasi Sumber Kepuasan Kerja Dan Pengaruhnya Terhadap Kinerja Petugas Unit Pengelola Kegiatan PNPM Mandiri Perdesaan Di Kabupaten Lumajang Kasno Kasno; Hesti Budiwati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i2.107

This study aims to identify the source of job satisfaction and its effect partially or simultaneously on the performance of Activity Management Unit officer PNPM in Lumajang. Sources of job satisfaction were used in this study refers to the dimensions of job satisfaction include: (1) employment, (2) the conditions of employment, (3) salary, (4) co-workers, (5 ) the safety and security of employment , (6 ) supervision. Sources of job satisfaction will be tested influence either partially or simultaneously on performance. The population in this study is the Project Management Unit officer PNPM in Lumajang , with the number of samples taken as respondents by 37 respondents. Data were analyzed using multiple linear regression analysis. The results showed that only partially work variables that significantly influence the performance , while the variable conditions of employment , salary , co-workers, K3 and supervision no significant effect on performance. Simultaneously source of job satisfaction have a significant effect on performance. The coefficient of determination shows that the performance is influenced by 48.4 % performance can be explained by the variable of work , working conditions , salary , co-workers , occupational health and safety monitoring, while the remaining 51.6 % performance is influenced by other variables. Further research is expected to contribute in the development of management science studies , especially the management of human resources , so it can be a reference for similar research and advanced research

Tindakan Perataan Laba Pada Perusahaan Jasa Di Indonesia Dengan Ukuran Perusahaan, Rasio Profitabilitas, Dan Leverage Sebagai Variabel Pembeda Ainun Jariah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i2.108

The purpose of this research is to know that the measure of company, the ratio of profitability, and the leverage effect simultaneously and partially, also to know the dominant variables significantly to income smoothing action on the service companies listed on the Indonesia Stock Exchange. Based on calculations of index eckel, from the 42 companies there are 8 companies that don’t do the income smoothing, and 34 the rest do the income smoothing. Analysis tools used are analysis discriminant model z score. The results showed that simultaneous or partially 6 variables consist of the size of the company ( assets) , profit margin (PM ) , return on equity ( ROE ) , return on assets ( ROA ) , debt to equity ratio ( DER ) , and debt to total assets ( DTAR ) had no significant difference between companies do income smoothing and not income smoothing. Simultaneously the variables used to predict the income smoothing can influence to only 9.24 %. Base on a model of the cut - off point , the discriminant function able to predict the company it will do the income smoothing.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Deni Juliasari

Contact Email
ejournal@itbwigalumajang.ac.id

Phone
+62334-881924

Journal Mail Official
ejournal@itbwigalumajang.ac.id

Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location
Kab. lumajang,

Jawa timur

INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Deni Juliasari

Contact Email ejournal@itbwigalumajang.ac.id

Phone +62334-881924

Journal Mail Official ejournal@itbwigalumajang.ac.id

Editorial Address Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location Kab. lumajang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Deni Juliasari

Contact Email
ejournal@itbwigalumajang.ac.id

Phone
+62334-881924

Journal Mail Official
ejournal@itbwigalumajang.ac.id

Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location
Kab. lumajang,

Jawa timur

INDONESIA