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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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Model for Presenting Financial Reports of Non-Profit Organizations at Educational Foundations Akhmad Noval Adzani; Ana Sopanah; Dwi Anggarani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1135

Abstract

The purpose of this research is to determine the process of preparing financial reports presented by the Foundation. Apart from that, it is also to present financial reports to the Foundation using the basis of ISAK (Interpretation of Financial Accounting Standards) 35. This research was conducted at the Al-Hidayah Kindergarten Education Foundation, Pasuruan City, East Java, Indonesia. The type of research used in this research is descriptive qualitative, using primary and secondary data. The informants in this research were the person in charge, secretary, and financial manager or treasurer. After conducting research at the Al-Hidayah Kindergarten Education Foundation, Pasuruan City, there were several conclusions that answered the questions in the research focus. The Al-Hidayah Kindergarten Education Foundation, Pasuruan City has not used the appropriate basis, namely ISAK 35, in its reporting, this is due to the lack of knowledge possessed by the finance department in providing financial information in accordance with applicable standards.
The Influence of Profitability and Tax Planning on Earnings Management with Company Size as a Moderating Variable Matalauni, Yelis G; Tuli, Hartati; Wuryandini, Ayu Rakhma
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1006

Abstract

This research aims to determine the effect of profitability on earnings management with company size as a moderating variable in cigarette sub-sector companies listed on the Indonesia Stock Exchange for the 2012-2021 period. The research object is a cigarette sub-sector company listed on the Indonesian Stock Exchange. Purposive sampling was used in sampling so that the remaining 3 company samples remained for the 10 year observation period. This research uses secondary data obtained from www.idx.co.id, www.gudanggaramtbk.com, www.sampoerna.com, and www.wismilak.com. Data analysis uses classical assumption tests, multiple linear regression analysis, hypothesis testing and Moderated Regression Analysis tests. The results of the study partially show that profitability and tax planning have no effect on earnings management. Simultaneously, profitability and tax planning have no effect on earnings management. Based on the results of the MRA interaction test, company size can moderate the effect of profitability on earnings management. However, company size cannot moderate the influence of tax planning on earnings management
Organizational Culture, Internal Auditors, and Fraud Prevention with Internal Control and Good Corporate Governance as Intervening Efendi, Husnul Irfan; Sayekti, Yosefa; Irmadariyani, Ririn
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1031

Abstract

A survey conducted out by the Association of Certified Fraud Examiners (ACFE) Indonesia Chapter (2019) shows that the highest fraud cases in Indonesia are corruption. This type of research is explanatory research. The population in this study were all employees in the BLUD Puskesmas environment in Sumenep Regency. The sample selection used the Purposive Sampling method, totaling 210 respondents. The research results show that Organizational Culture has no effect on Fraud Prevention. The role of Internal Auditors influences Fraud Prevention. Organizational culture influences the effectiveness of internal control. The role of Internal Auditors influences the Effectiveness of Internal Control. Organizational culture influences the implementation of Good Corporate Governance. The role of Internal Auditors influences the Implementation of Good Corporate Governance. The effectiveness of Internal Control influences Fraud Prevention. Implementation of Good Corporate Governance influences Fraud Prevention. Organizational culture influences fraud prevention through the effectiveness of internal control. The role of Internal Auditors influences Fraud Prevention through the Effectiveness of Internal Control. Organizational culture influences fraud prevention through the implementation of good corporate governance. The role of Internal Auditors influences Fraud Prevention through the Implementation of Good Corporate Governance.
Role of Talent Management and Culture in Performance at Perum Perhutani Hermanto, Hermanto; Hudzafidah, Hudzafidah; Marifah, Muliatul
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1096

Abstract

Enhancing the effectiveness of employees within an organization to achieve both quality and quantity in goal attainment is a primary objective. This pursuit considers a thorough evaluation of assessments and respects the organizational cultural values. This research aims to explore the impact of Talent Management, Organizational Culture, and Competence as moderating factors on employee performance within Perum Perhutani City "PB". A comprehensive sample of 74 respondents was thoughtfully selected for this study. The research employed a quantitative approach, utilizing the SmartPLS 4 tool for data analysis through Partial Least Square (PLS) analysis. The findings from this study underscore a significant correlation between organizational culture and employee performance. However, it's noteworthy that the research did not identify a substantial impact of talent management on employee performance. In terms of employee competence, it's evident that it exerts a considerable influence on employee performance. Nevertheless, it's important to mention that employee competence does not exhibit a moderating effect on the relationship between talent management, organizational culture, and employee performance at Perum Perhutani City "PB". In other words, competence is not a variable that strengthens or weakens the influence of talent management and organizational culture on employee performance
The Fama-French Three Factor Model Test on Excess Stock Return: Evidence From Hong Kong, Indonesia and Singapore Capital Market Silfia, Silfia; Husodo, Zaafri A
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1103

Abstract

The presence of the capital market has a very important role in the world economy because the capital market carries out economic and financial functions. One of the instruments in the capital market is stock. In stock investment, investors expect a return with a size that is in accordance with the level of risk they can afford. This study wants to test whether the Fama-French Three Factor Model variables, namely market excess returns, book-to-market equity and firm size, can be used to explain excess returns on the stock markets of Hong Kong and Indonesia with the observation period of 2018–2022. Based on the test results multiple linear regression, Gibbons, Ross, and Shanken test (GRS test) and spanning test, this study found that the variables in the Fama-French Three Factor Model can simultaneously be used to explain the excess return on all stock portfolios on the stock market in Hong Kong and Indonesia, and can only be used to explain the excess return on Big and S-H portfolios in Singapore. Based on the results of the GRS-test, in the Hong Kong market the most efficient portfolio is S-M, in the Indonesian market the most efficient portfolio is the Big portfolio, while in the Singapore market all portfolios are efficient and based on the spanning test, in the Hong Kong market the potential redundant factor is SMB, in in the Indonesian market, the potential redundant factor is HML, while in the Singapore market, there is no redundant potential factor.
Female Representative in Audit Committee and Audit Fees: Evidence from Indonesia Wahyoedi, Anlika Putra; Andrestio, Stefanny; Yuliati, Retno; Sinaga, Rifeald
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1120

Abstract

This research is motivated by the conflicting results of literature discusses on gender in the audit committee on audit fees in Indonesia. The purpose of this study is to analyze the effect of the presence of females on the audit committee on audit fees using the context of Indonesian companies. In addition, this study also discusses the positive relationship on the presence of females in audit committee that strengthens firm inherent situational factors (firm complexity and risk) on audit fees using the Ordinary Least Square (OLS) model. The sample consists of public companies in Indonesia and listed on the Indonesia Stock Exchange (IDX) in the period 2019, 2020 or 2021. The results showed that there was no significant effect of the presence of females on the audit committee on audit fees in Indonesia that can be caused by female characteristics that have converged with male’s characteristics. Thus, females on the audit committee will have the same effect as men in the audit committee. This study contributes to the literature by providing new evidence regarding the relationship of female presence on audit committees to audit fees.
Analysis of Factors Affecting the Potential Bankruptcy of Construction Companies Before and During Covid-19 Alamajibuwono, Hadha; Gandakusuma, Imo
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1123

Abstract

Every company has goals to achieve, including construction companies. However, a problem that cannot be avoided in every company is bankruptcy. This study aimed to determine differences in the financial distress of construction companies before and during the COVID-19 pandemic and whether financial and macroeconomic factors affected financial distress before and during the COVID-19 pandemic crisis. The population in this research is all construction companies on the Indonesian Stock Exchange. The sampling technique used was purposive sampling. The samples obtained were 25 construction sector companies on the Indonesia Stock Exchange during 2017-2022. The research method uses a panel data regression model involving company financial and macroeconomic factors on the financial distress of companies as measured by the bankruptcy model Altman (1968) and Ohlson (1980). The study's results confirmed no differences between Z-scores and O-scores before and during the Covid-19 pandemic. However, there were differences in construction companies' Z-score and O-score patterns before and during the Covid-19 pandemic. In addition, it was also found that before and during the Covid-19 pandemic crisis, only the company's financial factors affected the Z-score and O-score model.
Can Social Advertising And Internet Meme Enhance Consumer Trust And Satisfaction? Latif, Fakhruriyah Agustin; Suryani, Tatik
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1150

Abstract

Despite some companies using social advertising and internet meme on social media, less research focuses on the impact of both brand image and also its effect on customers trusts and satisfaction. In fashion industry in Indonesia some of companies used social advertising and internet meme for enhanching their brand image. This research focus on Zoya which produce Moslem wear and in the top position in the market, but recently many new competitor entrants in this market. The objective of this research is to examine the effect of social advertising and internet memes on brand image, and the effect of brand image on customer trust and customers satisfaction. The research was designed by survey which. Involved 232 respondents. Data were analyzed using the Partial Least Square method. The research found that social advertising and internet memes have a  positive significantly  effect on Brand Image, and Brand Image has  positive significantly affect consumer trust and satisfaction.The implication of the research is that  company should manage internet meme and social advertising effectively and always improve the content fit in the trend and customer expectation.
Efficiency Analysis of Financing Companies Listed on the Indonesia Stock Exchange (IDX) During Covid-19 Jalaludin, Engga; Sari, Maya
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1158

Abstract

Economic shocks that occur during Covid-19 are also a risk for finance companies. The purpose of this study is to analyze efficiency as an indicator of the performance of finance companies. Company performance will be stable if it is able to allocate resources to produce maximum output. The Data Envelopment Analysis (DEA) method as a non-parametric approach is used to measure company efficiency during the 2020-2022 period. The research was conducted on 7 go public finance companies, data obtained from financial statements. Measurement of input variables, namely Assets, Equity, Operating Expenses. Output variables are net income and ROE. The results showed the efficiency value experienced a significant increase in line with economic recovery during Covid-19 in Indonesia. The lowest average efficiency was obtained in 2020, the first time Covid-19 was present in Indonesia at 70.52%, in 2021 at 76.59%, and in 2022 at 84.30%. Companies that consistently obtain 100% efficiency are Buana Finance Tbk and Wahana Ottomitra Multiartha Tbk. The result shows that the DEA projection value is lower than the actual data of the company. Company policy is needed to evaluate the use of inputs.
Determinants of Customer Satisfaction at Starbucks Coffee Outlets in Denpasar Jaya, Putu Primayana Surya; Martini, Ida Ayu Oka
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1162

Abstract

The significance of customer happiness in business lies in its substantial influence on the enduring prosperity of a company. The primary objective of this study is to examine and evaluate the mediating effect of purchasing decisions in relation to the elements that impact consumer satisfaction, specifically brand equity and product quality. The present study employs a descriptive quantitative methodology, focusing on all Starbucks coffee establishments in Denpasar. The participants of this study consisted of consumers from eight Starbucks coffee establishments located throughout the city of Denpasar. The selection of participants was conducted using a simple random sampling method. The data collection methodology employs a Google Form using an interval scale ranging from one to ten points. The present study employs the Structural Equation Model (SEM) technique, explicitly using the Path Analysis path approach for data analysis. The clever PLS program is employed for this purpose. The findings of this study indicate that the factors of brand equity and product quality exert a favorable and statistically significant impact on consumer satisfaction, either partially or via intermediaries, in the purchasing decision process. The purchase decision variable effectively acts as a mediator in the indirect impact of brand equity and product quality on customer happiness, albeit with a weaker mediating effect compared to the direct influence.

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