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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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The Effect of IT Use on Organizational Performance in Terms of Organizational Learning in the Healthcare Industry Andri Rianawati; Faizal Susilo Hadi; Ahmad Johan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.820

Abstract

The use of IT has been massively used in improving organizational performance, including the performance of health institutions. Improved performance can be achieved by various schemes, one of which is increasing organizational learning. For this reason, this study is an attempt to examine information and technology in an effort to increase absorptive capacity in the role of organizational learning in the health care industry. The method used in this research is quantitative with an online survey. Structural equation modeling is used to analyze the path analysis test. The results of this study indicate that IT has a positive influence on organizational learning, both the first outcome, namely knowledge transfer and the second outcome, namely absorptive capacity, as well as on the performance of health care institutions. This research provides both theoretical and practical contributions. The theoretical contribution is adding literacy related to IT functions to improve organizational performance in the role of organizational learning. While, the practical contribution is to provide a view that in the implementation of IT it is necessary to pay attention to organizational learning so that IT functions properly.
MSME Business Decision Analysis in Indonesia during the Covid 19 Pandemic Moh. Hudi Setyobakti; Khoirul Ifa; Ani Yulianti; Ria Meilan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.830

Abstract

The Covid 19 pandemic in Indonesia has an impact on the sustainability of the business sector, especially MSMEs. MSME actors are faced with situations and must make decisions in the midst of environmental changes that occur. Different conditions in each MSME, both different types of business, business capacity, resource capacity, make different decision attitudes. This research is a secondary research, conducted by reviewing the articles that have been published and published in Indonesia, as many as 15 articles. The results of the study show several important decisions taken by MSMEs during the COVID-19 pandemic, including 1) Survival strategy, by making savings, 2) Optimization of the resources they have, without adding other additional resources, 3) Participation in the economic recovery program by the government includes social assistance, training and assistance, tax incentives, and credit restructuring, 4) Application of information technology such as digital marketing and financial technology transformation, 5) Personal selling improvement, 6) Product innovation, 7) Preventive steps with more mature business planning . The contribution of this research is to provide input for policy makers to pay attention to the needs of MSMEs in making decisions for business continuity, as well as developing research analysis of MSME business decisions.
Administrative Services’ Effectiveness in Mokupa INPRES Primary School, Tombariri District, Minahasa Regency Yudi Darsono; Nia Sumiati
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.v11i2.852

Abstract

This study aims to determine and analyze the effectiveness of administrative services at the Mokupa INPRES Elementary School, Tombariri District, Minahasa Regency. The aspects examined in this study consist of: 1) Administrative Service Process, namely: a) administrative service procedures, b) speed in performing administrative services (corresponding completion), c) accuracy in performing administrative services (accuracy in typing correspondence). ) d) service provider style. 2) The obstacles that arise in administrative services at the Mokupa INPRES Elementary School, Tombariri District, Minahasa Regency, namely: a) facilities and infrastructure, b) room temperature and maintenance c) administrative service room. The research method used in this research is descriptive qualitative method, while data collection techniques are carried out by means of observation, interviews, and documentation to the Principal, Administrative Staff, Teachers, Students and Parents of students. The results of this study indicate that Administrative Services in the Administrative Section at the Mokupa INPRES Elementary School, Tombariri District, Minahasa Regency are not yet fully effective. This is proven by not having competent administrative staff with civil servant status, and inadequate infrastructure so that administrative services often experience delays in the correspondence completion process and are less thorough in typing correspondence.
How Well Public Service Motivation and Job Satisfaction in Enhancing the Effect of Compensation on Job Performance? Ida Bagus Agung Dharmanegara; Riza Bahtiar Sulistyan; Iin Agustina
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.v11i2.853

Abstract

This study aims to examine the relationship between compensation and public service motivation, job satisfaction and job performance from Public High Schools in Badung Regency, Denpasar Bali. The theoretical basis used is the concept of fairness in compensation, motivational bases in public service and value-percept theory in job satisfaction toward individual performance. The study was conducted on employees of a public high school in Badung Regency, Denpasar Bali, involving all employees who were respondents in this study. The research model built in this study was tested using a quantitative paradigm and specifically path analysis was used to answer research questions about how the pattern of interrelationships between the four variables observed in this study. The results of the study indicate that compensation is very important in increasing public service motivation and employee job satisfaction, although on the other hand compensation cannot have a direct impact on employee performance. Considering that there is an important effect of public service motivation and job satisfaction on job performance, it is believed that the effect of compensation can improve job performance through public service motivation and job satisfaction.
The Effect of Profitability, Company Size, and Tunneling Incentive on Tax Avoidance with Transfer Pricing as a Moderating Variable Roji Rohmani; Aminul Amin
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.856

Abstract

Tax avoidance is one of the ways carried out by taxpayers as an effort to reduce the burden of taxes paid legally by utilizing the gray area of taxes. However, in 2020 state losses reached Rp. 68.7 trillion due to tax avoidance. This study aims to examine the effect of profitability, company size, and tunneling incentives on tax avoidance with transfer pricing as a moderation. The research population is manufacturing companies listed on the IDX in 2019-2021. The research sample was 29 companies, selected using the purposive sampling method. This research is a quantitative study using Moderated Regression Analysis (MRA). The results of this study show that profitability, tunneling incentives and transfer pricing have a positive effect on tax avoidance.  The size of the company has no effect on tax avoidance.   Transfer pricing has been shown to moderate the effect of profitability and company size on tax avoidance, while in the tunneling incentive variable, transfer pricing has not been shown to moderate the effect of the tunnelling incentive variable on tax avoidance.
Determinant of the Corporate Social Responsibility (CSR) Disclosure at Mining Company Arfan Ikhsan; Muhamad Yamin Noch; Ngatemin Ngatemin; Meilaty Finthariasari; Azizul Kholis
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.861

Abstract

Research tries to test the effect deferred exploration and development, profitability, and solvency on CSR disclosure (CSRD). Population research are all registered mining company on the Indonesia Stock Exchange (ISE) from 2017 to 2020. Eleven companies according to the sample criteria of this research with purposive sampling technique. The results research summarize that BEPT and DAR, partially, do not affect the scope of CSRD with significant values of 0.594 and 0.089. Besides that, ROA variable has partial effect on ​​CSR disclosure with a significant value 0.048. Based on the test, it found that BEPT, ROA, and DAR was affect to the extent of CSR disclosure in mining companies with a significant value of 0.014. This research concludes that BEPT and DAR do not positively effect on CSR disclosure, while ROA affects to extent of CSR disclosure.
Convalsent Plasma Inventory Cost Identification as Health Accounting Implementation in the Indonesian Red Cross Blood Transfusion Unit, Lumajang Regency Siti Maryam; Whedy Prasetyo; Ahmad Roziq
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.862

Abstract

Supplies in health organizations are health services. The inventory in this study is about convalescent plasma, which is a supply of health services provided to provide therapy for the recovery of Covid-19 patients. The inventory costs are needed in calculating the cost of convalescent plasma supplies in order to determine whether the applied rates have met the costs incurred in procuring convalescent plasma supplies as a result of the implementation of health accounting. The purpose of this study was to determine the cost of convalescent plasma supplies and to find out whether the dose applied to the patient was sufficient to replace the cost of supplies incurred. This research uses quasi-qualitative method, data collection method is observation, interview, and documentation. The results of this study indicate that the study of the cost of convalescent plasma supplies above can be seen that the inventory cost is influenced by several factors, including donor factors and consumables used. Each plasma donor produced is different. This will affect the cost of convalescent plasma supplies in each bag. With this research, the Indonesian Red Cross Blood Transfusion Unit, Lumajang Regency, applies the calculation of inventory cost per bag on blood component products, mainly convalescent plasma.
The Role of Social Media Adoption and Dynamic Capabilities to Boost SMEs Performance: A Moderated Analysis Uce Karna Suganda; Tuti Asmala; M. Dana Prihadi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.863

Abstract

The objective of this study is to examine and analyze the direct influence of social media adoption and dynamic capabilities in increasing SMEs performance. It also considers market orientation as a moderating variable to understand more about the condition by which the relationship between the variables can be strengthened or weakened. By using quantitative approach, this study focuses on culinary SMEs in Bandung, West Java. The number of samples is 300 respondents, and the data is collected through giving questionnaire using Google Forms to culinary SMEs actors. The findings of this study indicate that both social media adoption and dynamic capabilities have a positive influence on SMEs performance. Furthermore, this study also prove that market orientation can strengthen the relationship between social media adoption and SMEs performance, as well as dynamic capabilities and SMEs performance. Finally, several implications are pointed out for both practitioners and scholars.
Enhancing Batik Business Income through Digital Marketing and Entrepreneurship Orientation in Banyuwangi Regency Yeni Hilma Dwiyanti; Dian Rizqi Nur Amalia; Estu Handayani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 4 (2022): December 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i4.867

Abstract

This article aims to analyze the increase in income through digital marketing and entrepreneurial orientation consisting of innovation, proactiveness, and risk-taking for batik business actors in Banyuwangi Regency. Sampling was done using the purposive sampling method and obtained as many as 30 respondents as samples. Multiple linear regression analysis was used as the analytical method in this article. The results are that the digital marketing, innovation, proactive, and risk-taking variables positively affect the income variable. Digital marketing, innovation, proactive, and risk-taking variables can affect income variables. This shows that the increase in the income of batik business actors in Banyuwangi Regency can be influenced by digital marketing and entrepreneurial orientation, which consists of innovation, proactiveness, and risk-taking.
Akar Bahar Craft a Business Development Strategy to Increase Income Fetri Setyo Liyundira; Khoirul Ifa; Kasno Kasno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.868

Abstract

In the era of the modern economy, producers not only sell their products directly to final consumers, but also use the services of various parties such as intermediary agents and distributors. People's income can certainly be obtained with the success of how to manage finances, product innovation and marketing. This study uses primary data by distributing questionnaires to Akar Bahar craftsmen. There are three factors examined in this study, firstly financial management, knowledge of financial management in the business is still relatively low so they think they don't really need financial management in stabilizing and increasing people's income because the income they earn will be replayed as business capital. Furthermore product innovation which is also not related to the income because product innovation may only be for sweeteners will not change or increase people's income, especially Akar Bahar craftsmen because it is considered too much time wasted to expand the line, adding new products because of the old product it can still be sold. The third, marketing is very closely related to people's income, because marketing is an important activity of all business carried out by companies, especially for profit-oriented companies in an effort to meet consumer needs and desires.

Page 33 of 42 | Total Record : 415

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