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Wiga : Jurnal Penelitian Ilmu Ekonomi

wiga
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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 426 Documents

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Implementasi Rasio Keuangan Untuk Menilai Kinerja Keuangan: Studi Kasus pada PT. LAMICITRA NUSANTARA, Tbk Periode 2010-2012 Lukiana, Ninik
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 2 (2013): September 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Tujuan dari penelitian ini adalahmengimplementasikan rasio keuangan untuk menilai kinerja keuangan suatu perusahaan. Perusahaan yang diteliti adalah PT. Lamicitra Nusantara, Tbk untuk laporan keuangan periode 2010-2012. Hasil penelitian untuk tingkat rasio likuiditas dari tahun 2010 sampai dengan tahun 2012 mengalami kenaikkan meskipun masih di bawah standart industri, berarti perusahaan masih likuid.Tingkat rasio sovabilitas modal asing lebih berperan untuk membiayai aktiva perusahaan dari pada modal pemegang saham perusahaan, tetapi perusahaan masil solvabel.Tingkat rasio aktivitas selama tiga periode berfluktuasi menunjukkan bahwa perusahaan masih kurang efektif dalam mengelola hartanyauntuk meningkatkan pendapatannya, tetapi diikuti dengan penurunan beban pokok dan operasionalnya.Tingkat rasio profitabilitas berfluktuasi tetapi cenderung mengalami penurunan.Dan rasio nilai pasar untuk earning per share berfluktuasi tetapi cenderung tetap. Dari rasio-rasio keuangan menunjukkan kinerja keuangan PT. Lamicitra Nusantara, Tbk dalam posisi likuiditas dan masih solvable, artinya mampu membayar kewajiban jangka pendek dan jangka panjangnya pada saat jatuh tempo, dan perusahaan dalam mengelola hartanya masih tidak efektif terutama untuk piutangnya sehingga tingkat profitabilitasnya/kemampuan dalam menghasilkan labanya mengalami penurunan. Rasio nilai pasar dari EPS selama tiga periode (tahun 2010-2012) mengalami fluktuasi setelah naik kemudian mengalami penurunan, menunjukkan laba yang tersedia bagi pemegang saham atau pemilik perusahaan mengalami kenaikkan dari tahun 2010 ke tahun 2011 dan turun pada tahun 2012. Hal ini karena kenaikan modal sndiri selama tiga periode sedangkan laba bersih yang dihasilkan naik tetapi turun, tetapi kenaikkan modal sendiri lebih besar dari pada kenaikkan laba bersih.Berarti selama tiga periode (tahun 2010-2012) dari rasio nilai pasar masih harus lebih ditingkatkan.

Analisis Pengaruh Gaya Kepemimpinan Dan Motivasi Terhadap Kinerja Pegawai Kelurahan Di Kecamatan Lumajang Kabupaten Lumajang Ato'illah, Mohammad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Setiap organisasi di perlukan adanya pimpinan yang dapat memberikan semangat, bimbingan, arahan terhadap kinerja pegawai/ karyawannya dalam mencapai tujuan or- ganisasi , Gaya kepemimpinan dan motivasi mempunyai peranan penting dalam pelaksan- aan kinerja pada pegawai Pemerintah Kelurahan di wilayah Kecamatan Lumajang Ka- bupaten Lumajang , bahwa terdapat pengaruh gaya kepemimpinan dan motivasi secara simultan / parsial terhadap kinerja pegawai Pemerintah Kelurahan di Kecamatan Luma- jang Kabupaten Lumajang, gaya kepemimpinan berpengaruh secara dominan terhadap kinerja pegawai Pemerintah Kelurahan di Kecamatan Lumajang Kabupaten Lumajang, hal ini mengindikasikan tentang pentingnya gaya kepemimpinan dan motivasi untuk men- ingkatkan kinerja pegawai. Apabila gaya kepemimpinan dan pemberian motivasi kurang diperrhatikan maka terjadi penurunan kinerja/prestasi kerja. Setelah melakukan evaluasi dapat di simpulkan perlunya ditingkatkan perhatian dan kebijakan terhadap pegawai kelurahan mengenai kinerja, menyangkut standar waktu yang masih dapat dikatakan kurang serta harus di ciptakan pemberian motivasi terhadap pegawai yang baik untuk bisa tercapainya tujuan organisasi

Pengaruh Kepemimpinan Dan Kompensasi Terhadap Kepuasan Kerja Karyawan Outsourcing Pada PT. BRI (Persero), tbk. Cabang Lumajang Muttaqien, Fauzan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Influence of Leadership and Compensation Employee Satisfaction Against Outsourcing at. BRI (Persero),Tbk. Branch Lumajang conducted by survey (eskplanatory analytical , with a sample of 42 employees of outsourcing and using correlation and regression analysis). Operationally purpose of this study is to investigate and test empirically (1) Effect of simultaneous compensation of leadership and employee job satisfaction outsourcing, (2) Effect of partial compensation of leadership and employee job satisfaction outsourcing, (3) Which of the dominant independent variable influence on employee job satisfaction outsourcing. Results show the following: 1 ) The first hypothesis is that the testing simulatan influence of leadership on job satisfaction and compensation amounting to 20.305 and Fcount known Ftable 3,232 , because of Fcount > F table the first hypothesis can be accepted . 2 ) For the second hypothesis about the partial effect of leadership on job satisfaction and compensation known result that tcount Leadership and Compensation for 2042 amounted to 4,630 compared with the known ttable 2,021 so tcount > ttable thus the second hypothesis can be accepted. 3 ) As shown by the standardized coefficient B, variable compensation = 0.571 greater than 0.252 leadership variables. Thus it is said that the variable compensation has a dominant influence on job satisfaction.

Timeliness Sebagai Variabel Intervening Untuk Pengaruh Ukuran Perusahaan Terhadap Respon Laba Daniar Paramita, Ratna Wijayanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Penelitian ini ditujukan untuk memperoleh bukti empirik, menguji dan menjelaskan timeliness sebagai variable intervening untuk pengaruh ukuran perusahaan terhadap respon laba pada perusahaan manufaktur yang go publik di BEI tahun 2008-2012. Penelitian ini merupakan rangkaian dari penelitian yang pernah dilakukan oleh peneliti yaitu pengaruh leverage, size terhadap earning response coefisient dengan Voluntary disclousure sebagai variabel intervening. 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 approach dan time-series analysis. Cross Sectional Approach untuk mengevaluasi objek dengan jalan membandingkan dengan perusahaan lain, sedangkan cara time-series analysis melakukan evaluasi dengan jalan membandingkan laporan keuangan perusahaan dari satu periode dengan periode lainnya. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan Structural Equation Modeling (SEM) dengan aplikasi Analisys of Moment Structure (AMOS) version 21. Structural model adalah model mengenai struktur hubungan yang membentuk dan menjelaskan hubungan kausalitas antara variabel eksogen dan endogen yang digunakan dalam penelitian ini. Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan antara ukuran perusahaan terhadap timeliness, tetapi tidak untuk pengaruh timeliness terhadap CAR. Sedangkan terhadap pengujian ukuran perusahaan melalui timeliness terhadap CAR diperoleh hasil bahwa timeliness merupakan variabel intervening.

Sistem Dan Prosedur Pembayaran Retribusi Perizinan Usaha: Studi pada Kantor Pelayanan Terpadu Kabupaten Lumajang Rizal, Noviansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Purpose of the establishment of the Office of Integrated Services Lumajang is to organize licensing service excellence (simple, clear, safe, transparent, efficient, economical, fair, and timely) through the door, because with this system will encourage the creation of a conducive business climate in order Lumajang economic empowerment. On his way Lumajang Integrated Services Office continues to monitor and evaluate the passage of the main tasks and functions. Fund the acquisition of the levy observations should be optimized by managing and improving systems and procedures of existing services. The purpose of this study is: 1. To analyze the system and the retribution business licensing procedures in the Office of Integrated Services Lumajang, 2. To analyze the internal control systems and procedures for payment of licensing fees in the Office of Integrated Services Lumajang, Sources of the data in this study is primary data and secondary data. The study was conducted by way of interview / interview, observation / observation and documentation. Data analysis method used is descriptive analysis method. Business licensing procedures retribution that make up the system at the Office of Integrated Services Lumajang are as follows: 1. Admission file, 2. Field, 3. Publishing SKRD, 4. Levy payment receipt (if received site visits). Internal control in order for the payment of licensing fees could be better, it is suggested for consideration: 1.a. To capture the local revenue, officers should continue to implement the existing systems and procedures, 1.b. To facilitate the applicant in order not to many times to come to the Office of Integrated Services Lumajang, a specified procedure informed / explained to the applicant; 2. Implementation of systems and procedures for the management of revenues from licensing fees, especially in the 1-hour time difference to the admissions office to make some sort of official report signed by the cashier and part acceptance BKP knowing or representing KPT Head, 3. Incompatibility educational background of employees with responsibilities tailored to their educational background.

Analisis Paket Kebijakan Pemerintah di Sektor Perpajakan terhadap Penghasilan Karyawan Hermanto, Bambang
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

By the year of 2015, the government has issued the tax regulation of PPh Article 21 trough the Regulation of Finance Minister (PerMenKeu) No. 122/PMK.010/2015 and the Regulation of Director General of Taxes No. PER-32/PJ/2015 about the amount of Income Non Tax (PTKP). This regulation has a very great positive impact towards both Employee and Company. Therefore, this regulation is believed to be accepted by all sides whether it is for the employee or Company. For the employees, earning up to Rp. 4.000.000,- will not be taxable for the PPh Article 21 For the employees, earning up to Rp. 10.000.000,- the tax will be decreased from 20 % until 32,3 % per month. The impact of tax deregulation positively wonâ€™t be affected the Company because the tax is charged to the earning receiver.

Analisis Komparatif Selera Konsumen Perkotaan Dengan Perdesaan Terhadap Pembelian Selendang Gendongan Bayi Merk Badawi Traso Warna Merah: Studi Kasus Pada UD. Sinar Baru Lumajang dan UD Hj. Farida Yosowilangun Lumajang T.Kasim, Kasno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Penelitian ini bertujuan untuk mendapatkan bukti adanya perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang, dengan pertimbangan bahwa warna produk dapat mempengaruhi keputusan pembelian masyarakat yang berbeda karakteristiknya. Penelitian ini melakukan pengujian terhadap hipotesis yang menyatakan terapat perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang. Dipihnya UD. Sinar Baru di Lumajang adalah untuk mewakili masyarakat perkotaan, sedangkan dipilihnya UD. Hj. Fatimah di kecamatan Yosowilangun Lumajang ini adalah mewakili masyarakat perdesaan. Sampel yang digunakan dalam penelitian ini adalah 40 responden dari konsumen perkotaan dan 40 responden dari masyarakat perdesaan, sehingga keseluruhan berjumlah 80 responden. Metode penelitian yang digunakan adalah analisis hipotesis dengan menggunakan metode Chi Square yang merupakan alat untuk menguji apakah dua proprsi atau lebih itu mempunyai perbedaan yang signifikan atau tidak. Hasil penelitian dengan menggunakan metode Chi Square ini menunjukkan bahwa perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang.

Evaluasi Program Pengentasan Kemiskinan Berbasis Pemberdayaan Masyarakat: Studi Kasus Pada Program Gerdu-Taskin di Kabupaten Malang Murdiansyah, Isnan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The biggest issue of national economic development is the high rate of poverty. Several efforts and solutions in the form of financial help program had been conducted by the government to overcome poverty problems, especially through an integrated act to overcome poverty program (Gerdu-Taskin).This program aimed to decrease poor-people through self-independency using human developmental approach, enterprises, and environment; on 2007, which was developed to be the link of social economic security (Japes). Malang, one of district in East Java, became one of district who got financial help program. Therefore, this study aimed to examine the role of Gerdu-Taskin in powering up the poor-people and identifying each motivating and demotivating factors for Gerdu-Taskin to increase social welfare in the District of Malang. This study was taken place at Pandanrejo village, the subdistrict of Pagak, the District of Malang. It used explorative study by applying descriptive qualitative method. The result of study investigated that; first, the Gerdu-Taskin through the Financial Controlling Unit effectively played important role in powering up and improving the people-self-independency, especially in the study area at the south of Malang. Second, the implementation of Gerdu-Taskin program through â€œAnggrekâ€ Financial Controlling Unit is as one of study area that effectively played important role in improving the rural-area institutional development. Third, the Gerdu-Taskin played important role in improving the social welfare in the District of Malang. The positive correlation between the both is able to be a role model to overcome poverty issues at other areas. Fourth, there are some problems appeared on the process of implementation of Gerdu-Taskin in Malang were the limited funds, corruption, the troubled-funds, the strong intervention of rural-area apparatus, the low support from both rural-area institution and the rural-area government, and the coordination among the manager programs in the district/ city had not yet gone well. Fifth, there were some advantages in Gerdu-Taskin program which was conducted by UPK in study area of Malang were the circulating of funds went well, the competency of staff management was professional, skillful, especially the people around the area.

Pengaruh Good Corporate Governance Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur Hidayanti, Ery; Daniar Paramita, Ratna Wijayanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Principles of Good Corporate Governance ( GCG ) as a new paradigm which state has four main components to improve the professionalism and Welfare holders of the issued and paid new article without prejudice to the interests of stakeholders . Yet the implementation of GCG mechanism new article posted by Its Good , Its can trigger to remove information. That gave a negative effective on the issued and paid the price list , Therefore posted issued and paid-holder must be able to supervise the management, running his company . The GCG implementation in Indonesia becoming less maximum company weakness and lead to a prolonged crisis . Research purposes is to determine empirically whether corporate governance practices affect the real. Management Delta Company The manufacturing in IDX . Husband is a causality Research new articles using multiple linear regression analysis as a tool , new articles purposive sampling technique as a determinant of the sample . Research The results showed that the only variable The managerial ownership has an influence on management practices in real delta, The Company The article indicated the significance of the new notes small more language of 0.05.

Determinasi Return on Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011 - 2014 Saifudin, Saifudin; Yunanda, Derick
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study was conducted to examine the relationship between variables contained on factors affecting Manufacturing Company Taxation in Period 2011-2014. The sampling technique used is pusposive sampling and the number of samples used were 140 corporate data. The variables used in this study, namely tax evasion as the dependent variable and the return on assets, leverage, company size, Tax Loss Compensation and Ownership Institution. The analysis technique used is multiple regression and hypothesis testing using t statistics to test the partial regression coefficient and F-statistic to test the effect together with a confidence level of 5%. The results showed that the variables Profitability and Compensation Tax Loss has significant influence with tax evasion. While other variables do not have a significant relationship with tax evasion. Of Adjusted R2 value of 0.139 indicates that the independent variables that exist in the model can explain the variation (fluctuation) of tax evasion amounting to 13.9%, while 86.1% of the variation of tax avoidance is explained by other variables outside the model.

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Contact Name
Deni Juliasari

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ejournal@itbwigalumajang.ac.id

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+62334-881924

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ejournal@itbwigalumajang.ac.id

Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location
Kab. lumajang,

Jawa timur

INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Deni Juliasari

Contact Email ejournal@itbwigalumajang.ac.id

Phone +62334-881924

Journal Mail Official ejournal@itbwigalumajang.ac.id

Editorial Address Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location Kab. lumajang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Deni Juliasari

Contact Email
ejournal@itbwigalumajang.ac.id

Phone
+62334-881924

Journal Mail Official
ejournal@itbwigalumajang.ac.id

Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location
Kab. lumajang,

Jawa timur

INDONESIA