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Deni Juliasari
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Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia
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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
Pengaruh Ketepatwaktuan Penyampaian Laporan Keuangan Terhadap Respon Laba Akuntansi 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.v4i2.127

Abstract

Riset ini bertujuan untuk mengungkap ketepatwaktuan penyampaian laporan keuangan terhadap respon pasar di pasar modal Indonesia. Ketepat waktuan penyampaian laporan keuangan dalam riset ini yaitu rentang waktu pengumuman laporan keuangan tahunan yang telah diaudit (auditan) kepada publik yaitu laman yahari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit kepublik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Bapepam. 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 approachdantime-series analysis. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan uji statistik Kruskal Wallis Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan ketepatwaktuan penyampaian laporan keuangan dengan respon laba. Arinya Ketepatan waktuan penyampaian pelaporan keuangan mempunyai pengaruh terhadap kredibilitas atau kualitas laba yang akan direspon oleh pasar.
Brand Loyalty SMP Negeri 1 Lumajang Pasca Penghapusan Rintisan Sekolah Bertaraf Internasional Yusuf Wijanarko; Andi Sularso
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.v4i2.128

Abstract

Developing school that has fulfilled all Educational National Standard (SNP) and enriched with specific high quality adopted from developed countries (SNP + X) is an application model of Pilot Internatioanl Standard School (RSBI). It is actually an alternative strategy for a better educational improvement. However, some problems and critics then appeared and came to accusation. Finally, this program was dissoluted. Primary, product of a school is an educational service. School must be customers satisfaction oriented. Before the dissolution of RSBI, SMPN 1 Lumajang commits to realize the branding of RSBI. As the effect of RSBI dissolution, SMPN 1 Lumajang still committed to maintain its brand loyalty by maintaining the service in ccordance with National Standard of Education (SNP), just by eliminating the international dimensions. After the dissolution, parents and students of grade 8 evaluate the decrease of the service quality, the decrease of customer satisfaction, but it doesn’t make the decrease of brand loyalty. Parents and students understand the decrease, the condition of fund, and their position of free for school-fee. Parents still hope that the quality of sercice will be better increased although they will pay for it. Some operational principles and steps can be taken by SMPN 1 Lumajang in maintaining brand loyalty after the dissolution of RSBI, as follow: (1) school has vivid vision and mission, (2) school holds on commitment to serve best, (3) schools keeps strong leadership, (4) school keeps effective teamwork, (5) school keeps effective teachers and staffs, (6) school put the School Committee as partner and mediator to parents, society and stakeholder, (7) school keeps the participation of whole school community, parents, society and stakeholder, (8) school keeps quality culture, (9) school has authority and independency, (10) school always has willingness to change, (11) school keeps effective communication, (12) school must be responsive and anticipative to the needs, (13) school has transparency and accountability, (14) school keeps the continuation teaching learning process effectively and conducive environment, (15) school uses and informs service excellences, (16) school creates differential on educational services, (17) school always keeps trust of students and parents, (18) school gives respond on complains seriously and takes responsible actions, (19) school guarantees the quality of education in accordance with hope, (20) school manages supervision, monitoring, evaluation and follow them up sustainably, and (21) school confirms brand loyalty. The government should also facilitate the law that eks-RSBI school is allowed to get some contribution from parents to support education fund.
Analisis Rasio Keuangan Camel Untuk Menilai Kinerja Bank Persero Konvensional Di Indonesia Periode 2010-2012 Raga Sukma
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.v4i2.131

Abstract

The research was conducted at the state-owned banks in Indonesia Conventional whose financial statements have been published. The purpose of this study was to assess the performance of state-owned banks in Indonesia Conventional period 2010 - 2012 in terms of financial ratios CAMEL. Sources of data used in this study is an overview of data in the form of internal Internal company, the profile of each Government-Owned Commercial Banks (Persero) Conventional, data on the number of customers, the legal foundation of the establishment of State-Owned Commercial Banks (Persero) Conventional and securities licensing, and financial statement data are derived from the data of four (4) financial statements of the Government-Owned Commercial Banks (Persero) Conventional in Indonesia for three (3) consecutive years, ie 2010-2012. While the source of the data came from state-owned banks in Indonesia Conventional whose financial statements have been published by Bank Indonesia. The financial statement data used consist of a balance sheet and income statement. Variables used to assess the performance of state-owned banks in Indonesia is Conventional financial ratios CAMEL, consisting of the ratio Capital Adequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA), Return on Equity ratio (ROE ), Ratio of Net Interest Margin (NIM), Ratio of Operating Expenses to Operating Income (ROA), and the ratio of loan to deposit ratio (LDR). This variable is an independent variable, where the independent variable is the independent variable, not the independent variable is always paired with the dependent variable. So in this study the researcher did not make comparisons and are not looking for a relationship with other variables. Therefore, research like this is called descriptive research. Results of this study indicate the financial performance of state-owned banks in Indonesia as a whole Conventional each CAMEL financial ratios from 2010 to 2012, the ratio of Capital Adequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA ), Ratio Return on Equity (ROE), Ratio of Net Interest Margin (NIM), and the ratio of loan to deposit ratio (LDR) has fluctuated increased, while the ratio of Operating Expenses to Operating Income (ROA) decreased from 77.73% to 70 , 96 so it should be increased operating income, respectively Conventional owned banks in Indonesia. Broadly speaking, its financial performance is in accordance with Bank Indonesia, but there needs to be an increase in the ratios, especially the ratio Ratio of Operating Expenses to Operating Income (ROA). This shows that the performance of state-owned banks in Indonesia Conventional CAMEL ratios in terms of the provisions of Bank Indonesia, so it can be concluded that its financial performance from 2010 to 2012 quite well.
Isu Konseptual Tentang Perasaan Berkewajiban (Felt Obligation) Individu Dalam Perspektif Kerangka Pertukaran Sosial Hafid Aditya Pradesa; Nur Imam Taufik; Alikha Novira
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.231

Abstract

Teori pertukaran sosial telah menjadi landasan teoritis utama yang dapat menjelaskan fenomena hubungan antar individu dalam organisasi. Artikel ini menelaah isu konseptual dari perasaan berkewajiban (felt obligation) individu di organisasi dalam perspektif kerangka pertukaran sosial. Integrative literature review digunakan dalam artikel ini yang bertujuan untuk mengeksplorasi isu terkait definisi, konsep, faktor dan atau variabel yang terkait. Sebagai catatan penting, artikel mengungkap tentang perlunya lebih menekankan pada perspektif kerangka pertukaran sosial (social exchange) pada telaah konsep perasaan berkewajiban untuk dapat membedakan secara konseptual dengan mekanisme sikap lainnya seperti komitmen normatif. Implikasi penting tulisan ini adalah kontribusi pada perluasan pemahaman tentang konsep perasaan berkewajiban dan bagaimana hal tersebut dapat ditelaah baik secara teoritis maupun empiris.
Analisis Pengaruh Rasio Early Warning System Terhadap Financial Solvency Pada Perusahaan Asuransi Jiwa Syariah Di Indonesia Kris Ulfan; Sutriswanto Sutriswanto; Gaguk Apriyanto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.232

Abstract

This study aims to examine the influence of the Early Warning System ratio which consist of surplus change ratio, claim load ratio, cost management ratio, liquidity ratio and premium growth ratio to financial solvency of sharia life insurance company in Indonesia period 2012 - 2016. The data used are secondary data obtained from the website of Asosiasi Asuransi Syariah Indonesia ( AASI ). Sampling technique used in this research is purposive sampling. The sample used in this research is 10 sharia life insurance companies . Hypothesis testing by using multiple linear regression analysis. The results of this study prove that financial solvency at the sharia fairyde 2012 - 2016, with an average value of 507.68% with a minimum financial solvency of 126.83 % and a maximum value of 2447.50 %. The variables that affect the financial solvency in this period of research are the ratio of claims expense and liquidity ratio which shows the negative and significant influence. Surplus change ratios, management expense ratios, the ratio of premium growth proved to be no significant effect on financial solvency . The ratio of Early Warning System in this study proved to have an effect on the financial solvency at the predictive ability level of 25.5% as shown in the adjusted R square value. Other variables not found in this research have influence to financial solvency equal to 74,5%.
Pengaruh Lingkungan Kerja, Motivasi Kerja Dan Stres Kerja Terhadap Kinerja Pegawai Lindu Prabowo; Anwar Sanusi; Tanto Sumarsono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.233

Abstract

The purpose of this study is To describe the variables Work Environment, Motivation, Job Stress and Employee Performance. The population in this study amounted to 56 people. To collect the data the researcher used questionnaires. For descriptive and regresion analysis SPSS version 20 were applied. Based on the result of research indicate that 1). Work environment does not significantly affect employee performance, because the work environment culture is well established 2). Motivation of work affect the performance of employees, the better the motivation the better the performance of employees, 3). Job stress affects the performance of employees, the more stress increases the more increases the performance of employees, 4). Motivation is a variable that has a dominant influence on employee performance, so the motivation must be considered well by the leader.
Kondisi Lingkungan Pekerjaan Sebagai Ukuran Kesetiaan Pada Organisasi Riza Bahtiar Sulistyan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.234

Abstract

Good working environment conditions can encourage employees from within and will increase employees' commitment to the organization. This study aims to test the model of good working environment conditions in increasing the commitment of employees to the organization, directly or indirectly through the encouragement that is in the employees. There are 41 employees willing to be respondents. The analysis method used is Partial Least Square (PLS). The results show that good working environment conditions can encourage employees from within themselves will increase the commitment of employees to the organization. The most important thing is to pay attention to the inner drive to keep high employee commitments.
Determinan Harga Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Sukma Irdiana
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.235

Abstract

Capital market is one form of financial market, where the capital market players invest in the form of securities offered by the issuer. One of the most popular securities for sale on the stock market is stock. Stocks are securities that have high profits and risks or better known as high risk and high return. High risk and high return is the higher the risk of an investment, the higher the amount of profits derived from an investment. The purpose of this study is to obtain evidence empirically and find clarity about the influence of fundamental variables consisting of ROA, EPS, NPM, DER and BVS to stock prices of companies listed in IDX period 2010-2015, either partially or simultaneously. Sample selection method used is purposive sampling and analysis model used is multiple linier regression analysis. The results showed that partially ROA, EPS, NPM, DER, and BVS have a significant effect on stock prices. Simultaneously ROA, ROE, EPS, NPM, DER and BVS simultaneously affect the stock price. Coefficient of Determination (R Square) of 48% and the rest of 52% influenced by other variables that have not been studied in this study.
Pengaruh Kualitas Produk, Harga, Dan Citra Merek Terhadap Keputusan Pembelian Produk Madlyson Di Distro Aztekline Tulungagung Rizkhi Sumarsono; Achmad Firdiansjah; Harianto Respati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.244

Abstract

This study aims to describe each variable, analyze the effect of product quality, price, and brand image of influence on the intention of purchasing decision of Madlyson product, and analyze the dominant variable affecting purchase decision at Aztekline store in Tulungagung. This study was processed using quantitative approach with survey method, sampling was 60 respondents. Data were collected through observation and documentation. Hypothesis testing used multiple linear regression analysis techniques, including multiple correlation coefficient, multiple determination coefficient and t test (partial) and F (simultaneous) test. Then, the data obtained will be analyzed using SPSS software version 16 (Statistics Package for Social Sciences). Analyzer used consisted of: Analysis of validity and reliability, Test of Classic Assumption, Normality Test, Multicollinearity Test, Heteroskidastity Test. The results of the analysis show that product quality, price, and brand image simultaneously affect the purchase decision of the product. Partially, all independent variables significantly affect purchasing decisions. The dominant variable is the brand image (56.8%). The coefficient of determination (R2) shows that the independent variables studied can contribute to the dependent variable of 46.3% while the remaining 53.7% due to the contribution of outside research variables.
Analisis Profitabilitas dan Pettumbuhan Saham Perusahaan Seblum dan Sesudah Memperoleh Sertfikasi ISO 14001: (Studi pada Perusahaan yang Bersertifikasi ISO 14001 dan listing di JII Periode 2011 -2015) Riyanto Setiawan Suharsono; Choirun Ni’matus Sa’diyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.251

Abstract

Penelitian ini bertujuan untuk mengetahui dampak penerapan sistem managemen lingkungan (ISO 14001) terhadap profitabilitas dan pertumbuhan saham perusahaan sebelum dan sesudah memperoleh sertfiikasi. Populasi dalam penelitian yaitu perusahaan yang listing di JII periode 2011 – 2015 dan telah memperoleh sertfikasi ISO 14001. Sampel penelitian diperoleh melalui metode purposive sampling dimana terdapat 9 perusahaan yang memenuhi kriteria pemilihan sampel. Data diuji menggunakan metode statistik uji normalitas kemudian dilakukan uji hipotesis dengan uji beda (uji t) menggunakan analisis Paired Sample T-Test. Hasil Penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada profitabilitas (ROA, ROE, NPM) dan pertumbuhan saham (Abnormal Return) antara sebelum dan sesudah memperoleh sertfikasi ISO 14001. Tidak ada perbedaan dimungkinkan beberapa hal yaitu 1).terlalu pendeknya jangka waktu penelitian. 2) perusahaan yang memperoleh sertifikasi hanya untuk memenuhi tuntutan bisnis saja. 3). Terdapat banyak faktor yang berpengaruh pada pertumbuhan penjualan dan tidak dipertimbangkan seperti pengaruh kondisi politik dan ekonomi dalam dunia perdagangan. 4). Persaingan bisnis yang kompetitif di era globalisasiyang menyebabkan konsumen memiliki banyak pilihan produk dengan harga yang lebih terjangkau dan tingkat kualitas hampir sama.