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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 14 Documents
 1   2 
Search results for , issue "Vol. 6 No. 2 (2016): September 2016" : 14 Documents clear
Determinan Tingkat Bagi Hasil Simpanan Deposito Mudharabah Kurniawan Kurniawan; Yohandi Yahya Pramono
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.v6i2.109

Abstract

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 – 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 Bambang Hermanto
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.v6i2.117

Abstract

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 won’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; Derick Yunanda
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.v6i2.121

Abstract

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 Moh. Saiful Bahri
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.v6i2.123

Abstract

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.

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