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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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Timeliness Sebagai Variabel Intervening Untuk Pengaruh Ukuran Perusahaan Terhadap Respon Laba Ratna Wijayanti Daniar Paramita
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i1.114

Abstract

Penelitian ini ditujukan untuk memperoleh bukti empirik, menguji dan menjelaskan timeliness sebagai variable intervening untuk pengaruh ukuran perusahaan terhadap respon laba pada perusahaan manufaktur yang go publik di BEI tahun 2008-2012. Penelitian ini merupakan rangkaian dari penelitian yang pernah dilakukan oleh peneliti yaitu pengaruh leverage, size terhadap earning response coefisient dengan Voluntary disclousure sebagai variabel intervening. Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan (IHSG). Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approach dan time-series analysis. Cross Sectional Approach untuk mengevaluasi objek dengan jalan membandingkan dengan perusahaan lain, sedangkan cara time-series analysis melakukan evaluasi dengan jalan membandingkan laporan keuangan perusahaan dari satu periode dengan periode lainnya. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan Structural Equation Modeling (SEM) dengan aplikasi Analisys of Moment Structure (AMOS) version 21. Structural model adalah model mengenai struktur hubungan yang membentuk dan menjelaskan hubungan kausalitas antara variabel eksogen dan endogen yang digunakan dalam penelitian ini. Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan antara ukuran perusahaan terhadap timeliness, tetapi tidak untuk pengaruh timeliness terhadap CAR. Sedangkan terhadap pengujian ukuran perusahaan melalui timeliness terhadap CAR diperoleh hasil bahwa timeliness merupakan variabel intervening.
Sistem Dan Prosedur Pembayaran Retribusi Perizinan Usaha: Studi pada Kantor Pelayanan Terpadu Kabupaten Lumajang Noviansyah Rizal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i1.116

Abstract

Purpose of the establishment of the Office of Integrated Services Lumajang is to organize licensing service excellence (simple, clear, safe, transparent, efficient, economical, fair, and timely) through the door, because with this system will encourage the creation of a conducive business climate in order Lumajang economic empowerment. On his way Lumajang Integrated Services Office continues to monitor and evaluate the passage of the main tasks and functions. Fund the acquisition of the levy observations should be optimized by managing and improving systems and procedures of existing services. The purpose of this study is: 1. To analyze the system and the retribution business licensing procedures in the Office of Integrated Services Lumajang, 2. To analyze the internal control systems and procedures for payment of licensing fees in the Office of Integrated Services Lumajang, Sources of the data in this study is primary data and secondary data. The study was conducted by way of interview / interview, observation / observation and documentation. Data analysis method used is descriptive analysis method. Business licensing procedures retribution that make up the system at the Office of Integrated Services Lumajang are as follows: 1. Admission file, 2. Field, 3. Publishing SKRD, 4. Levy payment receipt (if received site visits). Internal control in order for the payment of licensing fees could be better, it is suggested for consideration: 1.a. To capture the local revenue, officers should continue to implement the existing systems and procedures, 1.b. To facilitate the applicant in order not to many times to come to the Office of Integrated Services Lumajang, a specified procedure informed / explained to the applicant; 2. Implementation of systems and procedures for the management of revenues from licensing fees, especially in the 1-hour time difference to the admissions office to make some sort of official report signed by the cashier and part acceptance BKP knowing or representing KPT Head, 3. Incompatibility educational background of employees with responsibilities tailored to their educational background.
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.
Analisis Komparatif Selera Konsumen Perkotaan Dengan Perdesaan Terhadap Pembelian Selendang Gendongan Bayi Merk Badawi Traso Warna Merah: Studi Kasus Pada UD. Sinar Baru Lumajang dan UD Hj. Farida Yosowilangun Lumajang Kasno T.Kasim
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i1.118

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti adanya perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang, dengan pertimbangan bahwa warna produk dapat mempengaruhi keputusan pembelian masyarakat yang berbeda karakteristiknya. Penelitian ini melakukan pengujian terhadap hipotesis yang menyatakan terapat perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang. Dipihnya UD. Sinar Baru di Lumajang adalah untuk mewakili masyarakat perkotaan, sedangkan dipilihnya UD. Hj. Fatimah di kecamatan Yosowilangun Lumajang ini adalah mewakili masyarakat perdesaan. Sampel yang digunakan dalam penelitian ini adalah 40 responden dari konsumen perkotaan dan 40 responden dari masyarakat perdesaan, sehingga keseluruhan berjumlah 80 responden. Metode penelitian yang digunakan adalah analisis hipotesis dengan menggunakan metode Chi Square yang merupakan alat untuk menguji apakah dua proprsi atau lebih itu mempunyai perbedaan yang signifikan atau tidak. Hasil penelitian dengan menggunakan metode Chi Square ini menunjukkan bahwa perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang.
Evaluasi Program Pengentasan Kemiskinan Berbasis Pemberdayaan Masyarakat: Studi Kasus Pada Program Gerdu-Taskin di Kabupaten Malang Isnan Murdiansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i1.119

Abstract

The biggest issue of national economic development is the high rate of poverty. Several efforts and solutions in the form of financial help program had been conducted by the government to overcome poverty problems, especially through an integrated act to overcome poverty program (Gerdu-Taskin).This program aimed to decrease poor-people through self-independency using human developmental approach, enterprises, and environment; on 2007, which was developed to be the link of social economic security (Japes). Malang, one of district in East Java, became one of district who got financial help program. Therefore, this study aimed to examine the role of Gerdu-Taskin in powering up the poor-people and identifying each motivating and demotivating factors for Gerdu-Taskin to increase social welfare in the District of Malang. This study was taken place at Pandanrejo village, the subdistrict of Pagak, the District of Malang. It used explorative study by applying descriptive qualitative method. The result of study investigated that; first, the Gerdu-Taskin through the Financial Controlling Unit effectively played important role in powering up and improving the people-self-independency, especially in the study area at the south of Malang. Second, the implementation of Gerdu-Taskin program through “Anggrek” Financial Controlling Unit is as one of study area that effectively played important role in improving the rural-area institutional development. Third, the Gerdu-Taskin played important role in improving the social welfare in the District of Malang. The positive correlation between the both is able to be a role model to overcome poverty issues at other areas. Fourth, there are some problems appeared on the process of implementation of Gerdu-Taskin in Malang were the limited funds, corruption, the troubled-funds, the strong intervention of rural-area apparatus, the low support from both rural-area institution and the rural-area government, and the coordination among the manager programs in the district/ city had not yet gone well. Fifth, there were some advantages in Gerdu-Taskin program which was conducted by UPK in study area of Malang were the circulating of funds went well, the competency of staff management was professional, skillful, especially the people around the area.
Pengaruh Good Corporate Governance Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur Ery Hidayanti; Ratna Wijayanti Daniar Paramita
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i2.120

Abstract

Principles of Good Corporate Governance ( GCG ) as a new paradigm which state has four main components to improve the professionalism and Welfare holders of the issued and paid new article without prejudice to the interests of stakeholders . Yet the implementation of GCG mechanism new article posted by Its Good , Its can trigger to remove information. That gave a negative effective on the issued and paid the price list , Therefore posted issued and paid-holder must be able to supervise the management, running his company . The GCG implementation in Indonesia becoming less maximum company weakness and lead to a prolonged crisis . Research purposes is to determine empirically whether corporate governance practices affect the real. Management Delta Company The manufacturing in IDX . Husband is a causality Research new articles using multiple linear regression analysis as a tool , new articles purposive sampling technique as a determinant of the sample . Research The results showed that the only variable The managerial ownership has an influence on management practices in real delta, The Company The article indicated the significance of the new notes small more language of 0.05.
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.
Penggunaan Rasio Keuangan Camel Untuk Memprediksi Kepailitan Dengan Discriminant Analysis Models Z Score: Studi Kasus Pada Bank Perkreditan Rakyat di Indonesia Hesti Budiwati; Ainun Jariah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i2.122

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. “Bank Perkreditan Rakyat” became the object of this study because it has specific operational characteristics that allow it to reach and serve small and micro businesses and focus its services according to the needs of the community. The purpose of this study is to obtain empirical evidence about the differences in financial ratios simultan and partially eously CAMEL which is significant between bankrupt and not bankrupt banks. This research includes survey research. It is explanatory and predictive. The sample involves study sample totaled 43 BPR consisting of 6 BPR bankrupt banks and 37 BPR in the bank classified as a not bankrupt bank determined based on purposive sampling technique. The analytical tool used is discriminated analysis models used for Z score. The results showed that simultaneous CAMEL 7 financial ratios consisting of CAR, NPL, ROA, ROE, ROA, NIM and LDR have significant differences between banks bankrupt and not bankrupt, while partial insignificant is the ratio of NIM. ROA as an aspect ratio of earnings which become dominant variable in distinguishing banks bankrupt and not bankrupt. Simultaneously 7 (seven) CAMEL financial ratios used to predict bankrupt and not bankrupt influence the bankrupt of “Bank Perkreditan Rakyat” for 96.04%, while the remaining 3.96% is influenced by other factors outside the model. Other results obtained from this research is by using a model cut-off point, the discriminated function generated by CAMEL financial ratios to predict the bank is able to distinguish who is in financial difficulty.
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.
Struktur Modal Dipengaruhi Oleh Beban Pajak, Risiko Bisnis, Dan Struktur Kepemilikan: Studi pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Periode 2009-2012 Ninik Lukiana; Hartono Hartono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i2.125

Abstract

Funding decisions or purchasing is one of the fundamental factors in estabilishing and ensuring the continuity of operations and development activities of the compay. Managers must be able to raise funds both from within / internal and external sources / external companies, both of types of foreigner capital funds and type of equity.The capital structure of a company is influenced by several factors, and in theory the factors that affect the capital structure is difficult to measure, but some empirical researcher aimed to identify the factors that affect to capital structure decisions have been made, both in Indonesian and in some other countries. The purpose of this research isto test capital structure the influence of tax, business risk and ownership structure of partial and simultaneous. This research is a type of correlation studies (correlation research), nature of casuality, the data type of this research is empirical research (empirical research explanatory hypotheses or casual hypotheses.Population in this study is a manufacturing company that listed on the Indonesia Stock Exchange for the period 2009-2012. Sampling was done by using non-probability purposive sampling method with certain criteria. Analysis of test data by means of multiple regression analysis with the classical assumption test, hypothesis testing with the t test and F test result of the testing of the hypothesis, that in partial tax burden and business risk significantly influence capital structure, while the ownership structure has no significant influence effect on the capital structure. But the tax burden variables, business risk and ownership structure significantly and simultaneously influence capital structure.

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