Wiga : Jurnal Penelitian Ilmu Ekonomi
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
<![CDATA[Application of Customer Relationship Marketing Towards Customer Loyalty Through Trust in Bank ]]>
<![CDATA[Angga Ade Permana]]>;
<![CDATA[Muhammad Firdaus]]>;
<![CDATA[Muhaimin Dimyati]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v10i2.622
<![CDATA[Customer relationship marketing as a strategy to build good relationships with customers in the long run by combining the ability to respond directly and to serve customers with high interaction. The purpose of this study is whether customer relationship marketing influences customer loyalty through trust, directly or indirectly. The sampling technique that researchers took was Nonprobability sampling and using purposive sampling. The type of research method used in this research is path analysis, t-test, determination R2 . The path analysis results show that the variable component of customer relationship marketing which includes commitment and conflict handling has a significant direct relationship to trust and loyalty while communication does not have a negative influence or a negative effect on customer trust or loyalty]]>
<![CDATA[New Perspective: Measuring Auditor Professionalism in Fraud Detection ]]>
<![CDATA[Heni Heni]]>;
<![CDATA[Yosefa Sayekti]]>;
<![CDATA[Siti Maria Wardayati]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v10i2.623
<![CDATA[This research provides a new point of view to measure the professionalism of BPKP auditors in the field of investigation by utilizing the professionalism stated in the Regulation of the Head of BPKP 2010. The research was conducted on BPKP auditors in Java and Bali by filling out a questionnaire distributed via google form. From the distributed questionnaire obtained 51 respondents who participated in this study. Based on the data obtained, hypothesis testing was carried out using the Structural Equation Model (SEM) with the SmartPLS version 3.2.6 software. The results prove that auditor professionalism has a positive and significant effect on fraud detection as evidenced by the t-statistic of 7.526. In other words, the higher the professionalism of the investigative BPKP auditors, the higher their ability to detect fraud. The results also prove that professionalism according to the Regulation of the Head of the BPKP Year 2010 has been carried out properly by the BPKP auditors in the field of investigation and has truly become a work culture that must be carried out.]]>
<![CDATA[Assess and Measure Retentions Rates Through Satisfaction ]]>
<![CDATA[Ikhwanul Hakim]]>;
<![CDATA[Suwignnyo Widagdo]]>;
<![CDATA[Yuniorita Indah Handayani]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i2.646
<![CDATA[The success of a college depends on how much retention is formed and student satisfaction is an important factor in achieving that retention. The purpose of this study was to examine the effect of institutional image, service quality, price perception, on student retention through student satisfaction. A total of 100 STIE Widya Gama Lumajang students participated as respondents in this study. Structural Equation Model based on SmartPls 3.0 is used to test the proposed hypothesis. The results showed that there was no direct effect of institutional image and price perception on student retention and price perception had no effect on student satisfaction. Based on its practical implications, student satisfaction has an important mediating role on the influence of institutional image and service quality which is assessed by students to encourage willingness to stay and complete their studies until graduation at STIE Widya Gama Lumajang and student satisfaction. does not have an important mediating role on the effect of price perception on student retention.]]>
<![CDATA[Implementation of Technology Based SAK EMKM ]]>
<![CDATA[Neny Tri Indrianasari]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.650
<![CDATA[This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikro]]>
<![CDATA[Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia ]]>
<![CDATA[Ign.Novie Endi Nugroho]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Bandi Bandi]]>;
<![CDATA[Agung Nur Probohudono]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.651
<![CDATA[This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.]]>
<![CDATA[Strategy for the Implementation of the Village Financial System Application Effectively and Efficiently ]]>
<![CDATA[Hesti Irnanta]]>;
<![CDATA[Nur Latifa Isnaini Putri]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.653
<![CDATA[This study aims to assess the performance of the village government from the use of the SISKEUDES (Village Financial System) application in improving the quality of financial accountability in the village of Tanjungsari, Umbulsari District, Jember Regency. This research uses qualitative methods using a descriptive approach. Data obtained from observations and interviews with informants, in this case the village government, from the village head, village secretary, finance officer, financial staff, and planning staff, directly from the results of the interview data reduction, data presentation and withdrawal were carried out. Conclusion.]]>
<![CDATA[Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness ]]>
<![CDATA[Ani Yulianti]]>;
<![CDATA[Agung Budi Sulistya]]>;
<![CDATA[Yosefa Sayekti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.654
<![CDATA[This study examines how firm size and profitability can influence ERC through timeliness. This research is exploratory. The test model used is the path analysis model. The population used by this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The method used in sampling is purposive sampling method. The number of companies that met the assessment criteria was 58 companies, so that the number of observations during 2014 - 2018 was 290 observations. Data collection techniques using documentation data. The data analysis technique in this study used descriptive statistics and classical assumption tests and path analysis. Based on the results, it can be concluded that company size and profitability do not have a positive effect on timeliness, company size and profitability that are interacted with the EU has no effect on ERC, while the timeliness of submitting financial reports that are interacted with the EU has an effect on ERC. Firm size and profitability have no effect on ERC with timeliness as an intervening variable.]]>
<![CDATA[Determinants of Corporate Value and Corporate Social Responsibility ]]>
<![CDATA[Fetri Setyo Liyundira]]>;
<![CDATA[M. Wimbo Wiyono]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.655
<![CDATA[This study was designed using the profitability variable as the independent variable, and firm value as the dependent variable, while corporate social responsibility as the moderating variable. Basically, the value of the company is one aspect that is quite important in the world of investment. Because company value can be interpreted as the price a prospective buyer is willing to pay if the company is sold (Husnan, 2000: 7). The significant effect of profitability on firm value is in line with the signal theory (signaly theory). Profitability is a signal in the form of information stating that the company is better than other companies. Profitability is also able to reduce information asymmetry, because profitability is reliable financial information and will reduce uncertainty about the company's future prospects. Corporate Social Responsibility (CSR) has a positive effect on the relationship between profitability and firm value in manufacturing companies in the period 2013-2015. This shows that the existence of CSR is still able to strengthen the relationship between the effect of profitability on firm value]]>
<![CDATA[Profitability, Managerial Ownership, And Investment Opportunity Set On Dividend ]]>
<![CDATA[Rino Tam Cahyadi]]>;
<![CDATA[Tarsisius Renald Suganda]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i2.667
<![CDATA[Dividend payment is one way to reduce agency costs between the company and shareholders. However, in facts that not all companies listed on the Indonesia Stock Exchange in 2016-2018 distribute dividends continuously. This study aims empirically to examine the effect of profitability, managerial ownership and investment opportunity sets on dividends. The population of this study are all listed companies on the Indonesia Stock Exchange which carry out corporate actions in the distribution of cash dividends at the Indonesian Central Securities Depository (KSEI). The research sample of 18 companies from various industries which carried out corporate actions at KSEI. This research is a quantitative study using the common effect panel data regression . The results showed that profitability had a positive effect on the dividend payout ratio and the investment opportunity set had a negative effect on the dividend payout ratio. This research contributes that the adequacy of internal funding affects the level of dividend distribution. In addition, companies that have high and stable profitability will tend to distribute dividends continuously. Conversely, if the company has many investment projects in the future, the dividend distribution will be smaller as long as the company is still focused on investment projects.]]>
<![CDATA[Dimensi Kepemimpinan Dan Motivasi Terhadap Kinerja Pegawai Koperasi Karyawan PT. Pindad Persero ]]>
<![CDATA[Hesti Budiwati]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 1 (2011): Maret 2011 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v1i1.45
<![CDATA[Leadership plays an important role in an organization in an effort to improve achievement and employee performance and employee at the group level or at the organizational level, because performance is not only highlights the technical side but also highlights the work group and managerial as well as the motivation is the driving force that created the excitement of a person so that they would cooperate, to work effectively and integrated with all its efforts to achieve satisfaction. The results show the existence of mutual relationships and significant influence among some other variable data data also showed that the variables affecting leadership, and motivation to employee performance that stated at the percentage of 90.0%, while the remaining 10.0% described or influenced by other factors.]]>
