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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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Audit Committee, Board, and Audit Report Lag Ahmad Iskandar Rahmansyah; Siti Maria Wardayati; Muhammad Miqdad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.577

Abstract

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.
Media Literacy Levels of Archivists in Institut Teknologi Sepuluh Nopember (ITS) Agus Santoso; Isminarti Isminarti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.595

Abstract

Media literacy is a concept that describes a person's ability to utilize media, analyze information, and communicate it. This concept is used by researchers to see a person's ability to relate to information media. This study discusses the level of media literacy of archivists in the Institut Teknologi Sepuluh Nopember (ITS). The archivist has a strategic position in information management of the university. In this respect, it needs to be reviewed related to the competence of the media literacy of archivists. In this era of information, archivists are faced with various job challenges due to the development of information technology, including the fast in disseminating information and the emergence of false or misleading information (hoaxes). This condition causes archivists not only to be required to have competence in utilizing information technology but also to be able to analyze and communicate information correctly to provide a fast, accurate, and reliable service. This competency will be reflected in the level of media literacy of archivists. This research uses the descriptive quantitative method by focusing on the aspects of a phenomenon and the reality of media literacy by archivists in ITS. The level of media literacy can be seen from the Individual competence framework presented by the European Commission (2009). The result of the study showed that the media literacy of archivists in ITS is at a medium level, which indicated the competence is more focused on the ability of technical skill and critical understanding. While in the social competence aspect are classified as passive users.
Explaining Cyberloafing Behavior: The Role of General Strain Theory Riza Bahtiar Sulistyan; Emmy Ermawati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.596

Abstract

The internet has changed the way employees get things done. However, many have not been on target regarding the use of the internet among employees. The availability of internet facilities in many organizations is used for personal gain or what is often referred to as cyberloafing behavior. General strain theory in this research is used to explain cyberloafing behavior. This behavior is not a criminal act but violates organizational regulations caused by organizational support and employee work stress. This study aims to assess the role of organizational support and reduce employee stress levels and cyberloafing behavior. The method used is in the form of PLS ​​by involving 330 government employees in Lumajang Regency as a sample. The results showed that the organizational support felt by employees was able to reduce work stress. Employees who feel work stress will tend to behave cyberloafing. The existence of high organizational support has increased employee cyberloafing behavior. The higher the perceived organizational support, the lower the level of employee work stress, and cyberloafing behavior. An important finding in this study is that the general strain theory has been able to prove the existence of cyberloafing behavior caused by organizational support and employee work stress.
Potential Causes Of Poverty In The City Of Probolinggo Tatik Amani; Yekti Rahajeng; Hermanto Hermanto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.598

Abstract

Poverty is a situation where humans cannot achieve their basic requirements. This has become a standard problem experienced by every country. The research object aims to find the potential causes of poverty in the Probolinggo by examining the effect of the potential for education, unemployment, and inflation simultaneously, partially and dominantly, on poverty. The study used a quantitative method of causal relationships, 391 RTM respondents with cluster sampling technique sampling. The data analysis method used a validity test, reliability test, classical assumption test, multiple linear regression analysis, and determination coefficient analysis. The conclusion from the hypothesis testing in this research is the variables of education, unemployment, and inflation have a significant and partial effect on poverty in Probolinggo City, while the most dominant potential effect on poverty is education. The result of the determination coefficient analysis is 71.9%. The causes of poverty in the city of Probolinggo are education, unemployment, and inflation. From the research results, the local government should continue to motivate and make people aware of the importance of education, improve skills as a means of overcoming unemployment, increase economic growth so the inflation can be suppressed, and the problem of poverty is resolved.
Trade Openness and Economic Growth in Indonesia Khoirul Ifa; Moh. Yahdi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.599

Abstract

Economic growth and international trade are related to one another. International trade stimulates long-term economic growth. The more trade activities in a country, the more rapid economic growth; this trade is a key component of development in a country, its contribution is felt with the increasing economic growth in several countries. The purpose of this study looks at the impact of trade openness on economic growth in Indonesia in 1986-2017. This research is a quantitative study using time series data from 1986-2017, research data obtained from the world bank, data analysis techniques using the GMM method to see the impact of trade openness on economic growth. The test results using the Generalized Method of Moments analysis method show that all variables significantly influence the dynamics of economic growth in Indonesia. This result is proven by the t-statistic probability value, which shows a smaller value compared to the t-table value. Then the value also has a probability of less than α. It can be concluded that the variables of trade, FDI, inflation, and the number of workers have a significant effect on economic growth in Indonesia.
Determinants of the Performance of Provincial Governments in Indonesia Luqman Hakim; Enda Nurhenti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.600

Abstract

The study was conducted to determine the determinants of provincial government performance in Indonesia. Research with a quantitative approach. The sampling method was purposive sampling with a research sample of 33. They are collecting data with the 2016 fiscal year financial reports at BPK RI. The research was conducted with descriptive statistical analysis and using multiple linear regression analysis. The results of this study indicate that the characteristics of the Regional Government and LHP BPK RI simultaneously / jointly affect the performance of Provincial Governments in Indonesia, but partially it is concluded that the variables of regional size, level of regional wealth, population, and BPK audit opinion have no significant effect on performance. Provincial Governments in Indonesia. Meanwhile, the BPK audit findings variable has a significant negative effect on provincial governments performance in Indonesia.
Impact of Government Expenditure on Poverty Rate Reduction in East Java Province Dya Ayu Fitaloka Candra Kartika; Sebastiana Viphindrartin; Herman Cahyo Diartho
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 | DOI: 10.30741/wiga.v11i2.606

Abstract

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.
The Importance of Work Stress and K3 (Occupational Health and Safety) in Assessing Employee Performance Indah Nihayati; Moh. Saiful Bahri; Agustina Pujiastuti; Agung Yatiningrum
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.607

Abstract

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.
Determinant of Audit Fee Retno Cahyaningati; Muhammad Miqdad; Alwan Sri Kustono
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 | DOI: 10.30741/wiga.v11i2.608

Abstract

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.
Determinants of The Firm Value in Indonesia Marshelino Boyke Kristanto; Lodovicus Lasdi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.610

Abstract

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

Page 30 of 42 | Total Record : 415

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