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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
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Kab. lumajang,
Jawa timur
INDONESIA
Wiga : Jurnal Penelitian Ilmu Ekonomi
ISSN : 20880944     EISSN : 25495992     DOI : https://doi.org/10.30741/wiga
Core Subject : Economy, Social,
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 415 Documents
Determinants of Consumer Purchase Decisions with Price and Personal Factors as Control Variables Abrori, Imam; Ariescy, Reiga Ritomiea
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research on the factors that influence consumer decisions to buy goods at Indomaret campus area, Jember. The purpose of this study is to analyze the effect of store layout and interior display on purchasing decisions. The number of samples used in this study was 50 people with purposive sampling and quota sampling techniques. The data collection method used in this study used a questionnaire. The analysis used includes data instrument test (validity test and reliability test), multiple linear regression analysis. From the results of data analysis, it can be seen that store layout has a positive effect on consumer decisions to make purchases at Indomaret. Meanwhile, the Interior display has no effect on consumer purchasing decisions at Indomaret. This shows that consumers do not pay much attention to the things contained in the interior display, such as store design according to the day of celebration, provision of baskets, and advertisements in the store. After entering the control variables, namely price variables, and personal factors, the test results both show that store layout and interior display have no effect on consumer decisions to make purchases at Indomaret.
Measuring Employee Work Stress Level on Cyberloafing Behavior Danang Wikan Carito; Suwignnyo Widagdo; Muhaimin Dimyati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.647

Abstract

The drastic increase in the use of information technology ranging from computers, laptops and smartphones tends to allow for a wide-scale transformation in human life. Coupled with a very big change, namely the emergence of the internet in the midst of society, where all information can be presented according to the needs of its users, and users are no longer limited by age, especially from educational and work backgrounds. The purpose of this research is to find a solution to the problem which will later provide an overview and empirical evidence of the problem of cyberloafing behavior carried out by employees of the Village Government Office in Lumajang Regency. The data collection technique in this research questionnaire is to use an online questionnaire to 80 respondents at the Village Government Office in Lumajang Regency. Management of data in this study using the help of the IBM SPSS Statistics Version 24 program. The analysis used is multiple linear regression analysis. The results showed that: 1) role conflict had a significant effect on cyberloafing behavior, 2) role ambiguity had no significant effect on cyberloafing behavior, 3) role overload had no significant effect on cyberloafing behavior.
Recognition and Measurement of Fixed Assets: (Case Study on Government Organizations in Lumajang) Ria Meilan; Alwan Sri Kustono; Wahyu Agus Winarno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.662

Abstract

This research is different from previous research, this research focuses on the process that forms a system in the application of recognition and measurement of fixed assets with the problems that follow based on the perspective of PSAP 07. This type of qualitative research is used in this study with a case study approach. Sources of data through interviews, documentation, and observations of asset officers and accounting officers within the Dinas Kesehatan and UPT Puskesmas of Lumajang Regency. The validity of the data using the triangulation technique. The results of the study indicate that the application of recognition and measurement of fixed assets based on the perspective of PSAP 07 is carried out by the system that has been formed in the organization. This system serves as the basis for employees who are responsible for managing fixed assets. A theoretical contribution to this research is to strengthen Institutional theory. The practical contribution is a recommendation for the government maintain the system that has been formed with the hope that the management of fixed assets in OPD will be of higher quality.
Revealing Spiritual-Based Mental Accounting: (Case Study at College X) Wildan Khisbullah Suhma Wildan; Agung Budi Sulistiyo; Whedy Prasetyo
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.668

Abstract

This study aims to find out about the existence of mental accounting and its obstacles in a Faculty (Faculty C) at an Islamic College in the Tapal Kuda area, East Java. This research is quantitative research with lecturers and managers of Faculty C at the university as an informant. Researchers used the interaction analysis method developed in this study. From the results of interviews, observations, and documentation conducted by the author, it was found that in uncovering spiritual-based mental accounting, there are three major underlying points, namely the Value in Nrimo Ing Pandum, the Productivity Development, and Ikhlas Beramal. Nrimo Ing Pandum is God's will to provide an environment and opportunity to work productively and successfully. The productivity of human resources for educators is given responsibility by making textbooks for each subject taught. Ikhlas beramal occurs because of a charitable process that is influenced by a charity that is continuously carried out by individuals.
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
The Effectiveness of Law No. 2 of 2020 concerning the Fiscal Policy Strategy of the Government of the Republic of Indonesia in Dealing with the Impact of the Covid-19 Pandemic Ana Sopanah; Mohammad Fauzi Fikri Haikal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.784

Abstract

This study aimed to analyze the effectiveness of Law No. 2 of 2020 as a fiscal policy strategy set by the government of the Republic of Indonesia in dealing with economic problems emerging driven by the Covid-19 pandemic. A total of eight people were informants of this study. Data were collected through observation, interviews, and documentation. The stages of data analysis were collecting, reducing, and presenting the data, followed by concluding. The novelty of this research is shown by the disclosure of the effectiveness of Law No. 2 of 2020 as a government fiscal policy strategy in overcoming the impact of the COVID-19 pandemic. The results showed that three functions, namely convenience, stability, and change, are dimensions of the regulatory function of the law in question, which can have a positive impact on restoring economic activities during the Covid-19 pandemic. The law, including as one of the national economic recovery programs, can be said to be effective during the pandemic.
The Coffee Business Management with Islamic Symbols: Total Motivation Model and Shari’ah Enterprise Theory Approach Novi Puspitasari
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.787

Abstract

There is a coffee product under the brand BIKLA. This coffee is produced by the Pesantren (Islamic boarding school) cooperative located in Bangsalsari District, Jember Regency. This coffee is unique because on the front packaging it says "Barokah Ibrahimy", while on the back packaging it says "Barokah Rotibul Haddad from the students (santri). The purpose of this research is (1) exploring the application of business management in BIKLA coffee company; (2) explore the alignment of the implementation of business management in BIKLA coffee company with Total Motivation Model and Shari’ah Enterprise Theory. This research uses qualitative methods with a case study approach. Data is obtained by in-depth interviews and observations. The results showed that the company implemented collaborative business management, namely the merger of business management aimed for commercial and afterlife for production activities, human resource management, marketing, and finance. The application of business management on BIKLA coffee company can be in line with Shari’ah Enterprise Theory and with the Total Motivation Model
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.
Identification of Human Resources in the Application of SME Technology Riza Bahtiar Sulistyan; Danang Wikan Carito; Retno Cahyaningati; Mokhamad Taufik; Kasno Kasno; Samsuranto Samsuranto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.799

Abstract

Small and Medium Enterprises (SMEs) are required to keep up with technological developments. However, in its implementation there are still many obstacles that occur. The purpose of this study is to identify the obstacles that occur for SMEs in implementing technology. This research uses a case study approach by conducting a more in-depth investigation. A total of 396 SMEs identified the obstacles in the application of technology. The results showed that the obstacles found were in the form of factors from owners who did not understand or follow technological developments, age factors, education levels, online promotions were not maximized, few customers, few types of goods, competition, and relatively short age of goods. Technological developments are applied more to the sales system that is carried out online. The main obstacle is the human resource factor owned by business actors, so it must really be overcome to increase the competence of its human resources