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.
Articles
426 Documents
<![CDATA[Impact of Government Expenditure on Poverty Rate Reduction in East Java Province ]]>
<![CDATA[Kartika, Dya Ayu Fitaloka Candra]]>;
<![CDATA[Viphindrartin, Sebastiana]]>;
<![CDATA[Diartho, Herman Cahyo]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i2.606
<![CDATA[East Java is a province with a number of poor people, but on the other hand, both nationally and province, there is a reduction in poverty and inequality. This study aims to examine the effect of government expenditures on reducing poverty through economic growth and increasing the Human Development Index (HDI) in East Java Province 2015-2019. This research uses explanatory research type. Research variables include independent variables in the form of government expenditure, intervening variables namely economic growth and HDI or Human Development Index, and the dependent variable, namely poverty. Data analysis was performed using path analysis. The test results show that government Expenditure (GEXP) has no effect on Economic Growth (EG). Government Expenditure (GEXP) has no effect on the Human Development Index (HDI). Government Expenditure (GEXP) has no effect on Poverty (P). Economic Growth (EG) has no effect on poverty (P). The Human Development Index (HDI) has a significant effect on Poverty (P). Based on these results, it can be concluded that poverty alleviation can be achieved if there is an increase in the quality of human resources as reflected in the HDI.]]>
<![CDATA[The Importance of Work Stress and K3 (Occupational Health and Safety) in Assessing Employee Performance ]]>
<![CDATA[Nihayati, Indah]]>;
<![CDATA[Bahri, Moh. Saiful]]>;
<![CDATA[Pujiastuti, Agustina]]>;
<![CDATA[Yatiningrum, Agung]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.607
<![CDATA[It is very important to pay attention to factors that can affect employee performance, such as work stress experienced by employees or occupational safety and health. This research was conducted at PT. Akas Mila Sejahtera Probolinggo with the objectives (1) To determine the simultaneous effect of work stress and K3 (Occupational Health and Safety) on employee performance. (2) To determine the partial effect of work stress and K3 (Occupational Health and Safety) on employee performance. (3) To determine the dominant influence between work stress and K3 (Occupational Health and Safety) on employee performance. The population of this research is the employees of PT. Akas Mila Sejahtera City of Probolinggo, amounting to 90 people. The sample taken by the Slovin method is as many as 73 people, with the criteria of employees who work as drivers, kondiktur, kernet and workshops with incidental data collection techniques. The approach used is quantitative with analysis using SPSS software. The results showed that work stress and K3 (Occupational Health and Safety) had a significant effect on employee performance.]]>
<![CDATA[Determinant of Audit Fee ]]>
<![CDATA[Cahyaningati, Retno]]>;
<![CDATA[Miqdad, Muhammad]]>;
<![CDATA[Kustono, Alwan Sri]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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<![CDATA[The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures. This study aims to identify whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an impact on audit costs. The research data are companies that have been registered in the Corporate Governance Perception Index (CGPI) for the period 2016 to 2018. The study population was 50 companies, while the research sample was 33 companies using a purposive sampling technique. The results of the regression analysis show that CSR does no effect on audit costs, the CSR program carried out and disclosed by the company is not included in the audit of the client's business by the auditor. Thus, the size of the CSR disclosure cannot affect audit costs. Meanwhile, GCG has a positive effect on audit costs. Companies with a good CGPI score can pay more audit fees because they have higher financial standards, so they choose the big four KAP which are more integrated and qualified.]]>
<![CDATA[Determinants of The Firm Value in Indonesia ]]>
<![CDATA[Kristanto, Marshelino Boyke]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.610
<![CDATA[Companies are no longer only faced with a single bottom line that centers on financial conditions, but companies must adjust to the triple bottom line concept. One form of environmental responsibility for corporate management for stakeholders and shareholders is by disclosing greenhouse gas emissions. Company value is also a very important factor because it can describe the business processes in a company. A high company value will provide a strong interest for investors to buy shares. An increase in stock prices will also increase the value of a company. This study aims to test and obtain empirical evidence regarding the effect of greenhouse gas disclosure, profitability and leverage on firm value. The population of this research is mining sector companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sample selection in the study using purposive sampling method. The data analysis technique used multiple linear regression. The results of this study indicate that the variable of greenhouse gas disclosure and profitability has a significant positive effect on firm value. The leverage variable does not have a significant effect on firm value, this is because the amount of debt held by the company is not a major concern for investors because investors are more concerned with how management uses the debt effectively and efficiently for use in developing the company]]>
<![CDATA[Application of Customer Relationship Marketing Towards Customer Loyalty Through Trust in Bank ]]>
<![CDATA[Ade Permana, Angga]]>;
<![CDATA[Firdaus, Muhammad]]>;
<![CDATA[Dimyati, Muhaimin]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v10i2.622
<![CDATA[Customer relationship marketing as a strategy to build good relationships with customers in the long run by combining the ability to respond directly and to serve customers with high interaction. The purpose of this study is whether customer relationship marketing influences customer loyalty through trust, directly or indirectly. The sampling technique that researchers took was Nonprobability sampling and using purposive sampling. The type of research method used in this research is path analysis, t-test, determination R2 . The path analysis results show that the variable component of customer relationship marketing which includes commitment and conflict handling has a significant direct relationship to trust and loyalty while communication does not have a negative influence or a negative effect on customer trust or loyalty]]>
<![CDATA[New Perspective: Measuring Auditor Professionalism in Fraud Detection ]]>
<![CDATA[Heni, Heni]]>;
<![CDATA[Sayekti, Yosefa]]>;
<![CDATA[Maria Wardayati, Siti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v10i2.623
<![CDATA[This research provides a new point of view to measure the professionalism of BPKP auditors in the field of investigation by utilizing the professionalism stated in the Regulation of the Head of BPKP 2010. The research was conducted on BPKP auditors in Java and Bali by filling out a questionnaire distributed via google form. From the distributed questionnaire obtained 51 respondents who participated in this study. Based on the data obtained, hypothesis testing was carried out using the Structural Equation Model (SEM) with the SmartPLS version 3.2.6 software. The results prove that auditor professionalism has a positive and significant effect on fraud detection as evidenced by the t-statistic of 7.526. In other words, the higher the professionalism of the investigative BPKP auditors, the higher their ability to detect fraud. The results also prove that professionalism according to the Regulation of the Head of the BPKP Year 2010 has been carried out properly by the BPKP auditors in the field of investigation and has truly become a work culture that must be carried out.]]>
<![CDATA[Implementation of Technology Based SAK EMKM ]]>
<![CDATA[Indrianasari, Neny Tri]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.650
<![CDATA[This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikro]]>
<![CDATA[Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia ]]>
<![CDATA[Nugroho, Ign.Novie Endi]]>;
<![CDATA[Rahmawati, Rahmawati]]>;
<![CDATA[Bandi, Bandi]]>;
<![CDATA[Probohudono, Agung Nur]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.651
<![CDATA[This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.]]>
<![CDATA[Strategy for the Implementation of the Village Financial System Application Effectively and Efficiently ]]>
<![CDATA[Irnanta, Hesti]]>;
<![CDATA[Putri, Nur Latifa Isnaini]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.653
<![CDATA[This study aims to assess the performance of the village government from the use of the SISKEUDES (Village Financial System) application in improving the quality of financial accountability in the village of Tanjungsari, Umbulsari District, Jember Regency. This research uses qualitative methods using a descriptive approach. Data obtained from observations and interviews with informants, in this case the village government, from the village head, village secretary, finance officer, financial staff, and planning staff, directly from the results of the interview data reduction, data presentation and withdrawal were carried out. Conclusion.]]>
<![CDATA[Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness ]]>
<![CDATA[Yulianti, Ani]]>;
<![CDATA[Sulistya, Agung Budi]]>;
<![CDATA[Sayekti, Yosefa]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.654
<![CDATA[This study examines how firm size and profitability can influence ERC through timeliness. This research is exploratory. The test model used is the path analysis model. The population used by this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The method used in sampling is purposive sampling method. The number of companies that met the assessment criteria was 58 companies, so that the number of observations during 2014 - 2018 was 290 observations. Data collection techniques using documentation data. The data analysis technique in this study used descriptive statistics and classical assumption tests and path analysis. Based on the results, it can be concluded that company size and profitability do not have a positive effect on timeliness, company size and profitability that are interacted with the EU has no effect on ERC, while the timeliness of submitting financial reports that are interacted with the EU has an effect on ERC. Firm size and profitability have no effect on ERC with timeliness as an intervening variable.]]>
