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Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia
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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 415 Documents
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Pelimpahan Pajak Bumi Dan Bangunan Sektor Pedesaan Dan Perkotaan (PBB-PP) Dan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Menjadi Pajak Daerah, Antara Peluang Dan Tantangan Sunyoto Sunyoto; Ery Hidayanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v1i2.49

Abstract

Artikel ini membahas tentang pelimpahan Pajak Bumi dan Bangunan Sektor Pedesaan Perkotaan (PBB-PP) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) kepada Pemerintah Daerah oleh Pemerintah Pusat sebagaimana di atur di dalam Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Dengan adanya UU tersebut, maka PBB-PP dan BPHTB yang semula menjadi pajak pusat dilimpahkan menjadi pajak daerah. Pelimpahan PBB-PP secara efektif baru berjalan awal tahun 2014. Sedangkan pelimpahan BPHTB kepada pemerintah daerah secara efektif pada tanggal 1 Januari 2011. Dengan demikian pada awal tahun 2011 dan seterusnya kewenangan untuk memungut BPHTB sudah beralih kepada Pemerinrah Daerah. Permasalahannya adalah sebagian besar Pemerintah Daerah belum siap menyongsong UU yang baru dan belum menyiapkan payung hukum berupa Peraturan Daerah (Perda) tentang BPHTB sebagai dasar pemunmgutan BPHTB. Akibatnya, peluang yang semestinya segera direspon oleh Pemerintah Daerah untuk meningkatkan perolehan pendapatan asli daerah justru menjadi sebuah permasalahan yang berpotensi tidak terpungutnya (potential loss) pendapatan daerah. Artikel ini akan membahas bagaimana kesiapan Pemerintah Daerah dalam menyongsong UU yang baru ini.
Analisis Rasio Keuangan Camel Terhadap Prediksi Kepailitan: Bank Umum Swasta Nasional di Indonesia Periode 2004 – 2007 Hesti Budiwati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v1i2.50

Abstract

The challenge of the banking sector in the future will be more severe, most of which are perceived as a failure of risk management in managing risk can lead to bankruptcy. CAMEL financial ratio analysis can be used as an early warning system of bankruptcy. The purpose of this study are: 1) to obtain empirical evidence regarding differences in financial ratios simultaneously CAMEL significant between bankrupt and insolvent banks, 2) to obtain empirical evidence regarding differences in financial ratios partially CAMEL significant between bankrupt and insolvent banks, 3) to obtain empirical evidence regarding the dominant CAMEL financial ratio in differentiating the bank bankrupt and not bankrupt and 4) to determine the ability of the prediction of several variables distinguishing the CAMEL financial ratios in predicting bankruptcy. Based on the purpose of this study include explanatory research to test the ability of CAMEL financial ratio of CAR, KP, APYD, APYDAP, NPA, PPAP, ROA, ROE, NIM, BOPO, the FBI and the LDR, in predicting bankruptcy in the National Private Banks in Indonesia period 2004 to 2007. The financial statements are used for bank bankruptcy is a two-year financial statements before the bankruptcy, while for banks that do not fit with the bankrupt bank's financial reporting period of bankruptcy. Analysis tools used to test the hypothesis is discriminant analysis using the direct method. The results showed: 1) CAMEL financial ratio to simultaneously have a significant difference between bankrupt and insolvent banks, 2) CAMEL financial ratio that have significant differences between the bank's partial bankruptcy and no bankruptcy is PPAP, ROE, NIM, BOPO and LD, 3 ) CAMEL financial ratio in the aspect of profitability (earnings) ratio of the NIM is the dominant bank in distinguishing bankrupt and not bankrupt, 4) The prediction of several variables distinguishing the CAMEL financial ratio can be used to accurately predict bankruptcy and stable. Other results obtained from this research is by using a model of the cut-off point, the discriminant function generated by CAMEL financial ratio to predict bank is able to distinguish who is in financial trouble.
Implementasi System Akuntansi Pemerintah Daerah Di Era Otoda Ery Hidayanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v1i2.51

Abstract

Indonesian Constitution of 1945 mandates that local goverment authorities to regulate and manage their own affairs according to the principle of autonomy and duty of assistance. Granting autonomy to the regions aimed to accelerate the realization of public welfare through the improvement of service, empowerment and and community roles. One of the concrete efforts of local government is to achieve the transparency and accountability of the government financial reports that meets the on time principles and prepared to follow the government accounting standard that has been generally accepted. As we know that the Law No. 17 of 2003 regarding State Finances and the Law No. 1 of 2004 on State Treasury and the Law. No. 32 of 204 on Local Government, mandates the use of Government Accounting Standards (SAP) as a guide and reference for goverment /local goverment in preparing the financial statements. Therefore, local government financial statements before submission to the public through the legislature (parliament) first must be audited by an independent agency, in this case is the Supreme Audit Agency (BPK) of the Republic of Indonesia. It is as mandates in the Law. No. 17 of 2003 on State Finance; Act. No. 1 of 2004. It can be concluded that the Professional Accountants have an important role as intellectuals in all activities as well as a change agent in achieving the Corporate Governance.
Kajian Hukum Terhadap Perselisihan Pemutusan Hubungan Kerja Secara Sepihak Pada Perusahaan Muchamad Taufiq; Zainul Hidayat
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v1i2.52

Abstract

Invite to invite number Republic of Indonesia: 2 year 2004 about connection disagreement industrial mention, " work connection severance disagreement that disagreement because inexistence same as opinion hits work connection terminating that done by one of the parties" . Confirmed also in section 3 that, " connection disagreement industrial obligatory strived for the completion beforehand pass negotiation bipartite upon mutual consensus to achieve agreement" . Disagreement ends in PHK most often if in character unilateral that is caused by boss and worker, but importantest analysis to PHK caused by boss because bot rarely laid worker position as weak side, in pressure, treated inequitable, also inhuman. This watchfulness lifts troubleshoot about procedure PHK with legal consequences on phk unilateral that caused by boss. This watchfulness uses to approach law and regulation because this watchfulness to focus in applications and analysis towards law and regulation related to work connection severance disagreement. Law ingredient that used in this watchfulness covers primary law ingredient that is law and regulation related work connection severance disagreement, while secondary law ingredient covers books or literature related to work connection severance disagreement and to working. Law ingredient collecting technique passes book study, the essentials is registerred by using card system. method that used in law ingredient collecting snowball method. Ingredient analysis is done to conclude deductively. use premis major, furthermore applied in unilateral work connection severance disagreement event in companies “premis minor”, furthermore pulled konklusi-. Watchfulness to detect, realize, with analyze procedure PHK at company and legal consequences PHK in company. watchfulness benefit theoretically be evaluation towards procedure PHK found in invite to invite Number : 12 year 1964 so that can be made base law source repair to employed and the practise benefit reality law protection for worker so that created certainty principality and law justice
Analisis Kemampuan Intelektual dan Motivasi terhadap Kinerja Dosen Ainun Jariah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v1i2.53

Abstract

Lecturer holds a strategic position in the effort to create a professional and qualified graduates that can meet the needs of professional human resources is needed components that support the performance, intellectual and motivational lecturer in the learning process. Various educational resources such as, facilities and infrastructure, cost, technology, information, students and parents of students can function well if the professors are good also has the ability to use all available resources, the results of the analysis concluded that unlicensed intellectual ability lecturer in the medium category. This intellectual ability significantly positive effect on the performance of lecturers at 66,7%. The higher intellectual abilities will be followed by an increase in faculty performance in teaching and learning. Work motivation lecturer in the high category. The motivation of this work is significantly positive effect on the performance of lecturers at 20.50%. The higher the motivation of lecturers will be followed by an increase in faculty performance in teaching and learning. Intellectual ability and motivation significantly positive effect on teacher performance that is equal to 46.76%. With the high intellectual ability and supported with high work motivation will positively impact the performance of lecturers in teaching and learning.
Pengaruh Motivasi Dan Kemampuan Serta Komitmen Terhadap Kinerja Pengurus Upk Pnpm Mandiri Perdesaan Di Kabupaten Lumajang Kasno T.Kasim
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.54

Abstract

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.
Amortisasi Goodwill: Kajian Literatur dan Riview Beberapa Artikel Penelitian Terkait Amortisasi Goodwill Ery Hidayanti; Sunyoto Sunyoto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.55

Abstract

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).
Memanage Performance Karyawan Dengan Pemberian Kompensasi Musringah Musringah; Eko Wicaksono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.57

Abstract

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
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 Hardi Supeno; Noviansyah Rizal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.58

Abstract

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.
Asimetri Informasi Dan Manajemen Laba: Suatu Tinjauan Dalam Hubungan Keagenan Oyong Lisa
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.60

Abstract

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.

Page 18 of 42 | Total Record : 415

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