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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 415 Documents

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Penggunaan Rasio Keuangan Camel Untuk Memprediksi Kepailitan Dengan Discriminant Analysis Models Z Score: Studi Kasus Pada Bank Perkreditan Rakyat di Indonesia Budiwati, Hesti; Jariah, Ainun
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The challenge of the banking sector in the future will be more severe, most of which are perceived as a failure of risk management in managing risk can lead to bankruptcy. â€œBank Perkreditan Rakyatâ€ became the object of this study because it has specific operational characteristics that allow it to reach and serve small and micro businesses and focus its services according to the needs of the community. The purpose of this study is to obtain empirical evidence about the differences in financial ratios simultan and partially eously CAMEL which is significant between bankrupt and not bankrupt banks. This research includes survey research. It is explanatory and predictive. The sample involves study sample totaled 43 BPR consisting of 6 BPR bankrupt banks and 37 BPR in the bank classified as a not bankrupt bank determined based on purposive sampling technique. The analytical tool used is discriminated analysis models used for Z score. The results showed that simultaneous CAMEL 7 financial ratios consisting of CAR, NPL, ROA, ROE, ROA, NIM and LDR have significant differences between banks bankrupt and not bankrupt, while partial insignificant is the ratio of NIM. ROA as an aspect ratio of earnings which become dominant variable in distinguishing banks bankrupt and not bankrupt. Simultaneously 7 (seven) CAMEL financial ratios used to predict bankrupt and not bankrupt influence the bankrupt of â€œBank Perkreditan Rakyatâ€ for 96.04%, while the remaining 3.96% is influenced by other factors outside the model. Other results obtained from this research is by using a model cut-off point, the discriminated function generated by CAMEL financial ratios to predict the bank is able to distinguish who is in financial difficulty.

Analisis Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Efektivitas Kerja Guru di SMK Hidayatul Islam Clarak Kecamatan Leces Kabupaten Probolinggo Bahri, Moh. Saiful
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study was conducted aiming to determine the effect of Style Leadership and Effectiveness Against Work Discipline Teachers Working in SMK Islam Hidayatul Clarak Leces District of Probolinggo. The population in this study was a teacher in SMK Islam Hidayatul Clarak Leces District of Probolinggo, amounting to 18 people. The sample used in this study is the entire population. The independent variables namely Leadership Style (X1) and discipline (X2), while the dependent variable is the effectiveness of the work (Y). While the data collection methods used are questionnaires. This type of research is associative research. The results were obtained 1) The equation Y = 8.337 + 0,559X1 + 0,147X2 on multiple linear re- gression analysis, this means the Leadership Style (X1) and discipline (X2) have an influence on the effec- tiveness of (Y). 2) The calculation coefficient of determination (R Square) of 0.385. This suggests that the effect of variable X (Style of Leadership and discipline) to variation (up and down) variable Y (the effec- tiveness of) by 38.5%, while the remaining 61.5% came from other factors apart from Leadership Style and work discipline. 3) F test results showed a value of 4.689 with a significance level of 0.026. Thus Fhitung = 4.689> F table = 3.682, then H0 rejected and Ha accepted. This indicates that the variable leadership style and work discipline has a positive and significant effect simultaneously on the effectiveness of the work of teachers in vocational Hidayatul Islam Clarak District of Leces Probolinggo. 4) Value thitung X1 = 2,952> t table = 2.131, then H0 rejected and Ha accepted, meaning that no partial significant influence among the leadership style of the effectiveness of the work. Tcount X2 = 0,829 <table = 2.131, then H0 rejected and Ha accepted, meaning that no partial significant influence between work discipline on the effectiveness of the work. 5) Value thitung X1 = 2,952> Value thitung X2 = 0.829, meaning that leadership style variable (X1) has dominant influence (most) of the effectiveness of the work (Y) in SMK Islam Hidayatul Clarak Leces District of Probolinggo.

Struktur Modal Dipengaruhi Oleh Beban Pajak, Risiko Bisnis, Dan Struktur Kepemilikan: Studi pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Periode 2009-2012 Lukiana, Ninik; Hartono, Hartono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Funding decisions or purchasing is one of the fundamental factors in estabilishing and ensuring the continuity of operations and development activities of the compay. Managers must be able to raise funds both from within / internal and external sources / external companies, both of types of foreigner capital funds and type of equity.The capital structure of a company is influenced by several factors, and in theory the factors that affect the capital structure is difficult to measure, but some empirical researcher aimed to identify the factors that affect to capital structure decisions have been made, both in Indonesian and in some other countries. The purpose of this research isto test capital structure the influence of tax, business risk and ownership structure of partial and simultaneous. This research is a type of correlation studies (correlation research), nature of casuality, the data type of this research is empirical research (empirical research explanatory hypotheses or casual hypotheses.Population in this study is a manufacturing company that listed on the Indonesia Stock Exchange for the period 2009-2012. Sampling was done by using non-probability purposive sampling method with certain criteria. Analysis of test data by means of multiple regression analysis with the classical assumption test, hypothesis testing with the t test and F test result of the testing of the hypothesis, that in partial tax burden and business risk significantly influence capital structure, while the ownership structure has no significant influence effect on the capital structure. But the tax burden variables, business risk and ownership structure significantly and simultaneously influence capital structure.

Pengaruh Ketepatwaktuan Penyampaian Laporan Keuangan Terhadap Respon Laba Akuntansi Daniar Paramita, Ratna Wijayanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Riset ini bertujuan untuk mengungkap ketepatwaktuan penyampaian laporan keuangan terhadap respon pasar di pasar modal Indonesia. Ketepat waktuan penyampaian laporan keuangan dalam riset ini yaitu rentang waktu pengumuman laporan keuangan tahunan yang telah diaudit (auditan) kepada publik yaitu laman yahari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit kepublik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Bapepam. 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 approachdantime-series analysis. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan uji statistik Kruskal Wallis Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan ketepatwaktuan penyampaian laporan keuangan dengan respon laba. Arinya Ketepatan waktuan penyampaian pelaporan keuangan mempunyai pengaruh terhadap kredibilitas atau kualitas laba yang akan direspon oleh pasar.

Brand Loyalty SMP Negeri 1 Lumajang Pasca Penghapusan Rintisan Sekolah Bertaraf Internasional Wijanarko, Yusuf; Sularso, Andi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Developing school that has fulfilled all Educational National Standard (SNP) and enriched with specific high quality adopted from developed countries (SNP + X) is an application model of Pilot Internatioanl Standard School (RSBI). It is actually an alternative strategy for a better educational improvement. However, some problems and critics then appeared and came to accusation. Finally, this program was dissoluted. Primary, product of a school is an educational service. School must be customers satisfaction oriented. Before the dissolution of RSBI, SMPN 1 Lumajang commits to realize the branding of RSBI. As the effect of RSBI dissolution, SMPN 1 Lumajang still committed to maintain its brand loyalty by maintaining the service in ccordance with National Standard of Education (SNP), just by eliminating the international dimensions. After the dissolution, parents and students of grade 8 evaluate the decrease of the service quality, the decrease of customer satisfaction, but it doesnâ€™t make the decrease of brand loyalty. Parents and students understand the decrease, the condition of fund, and their position of free for school-fee. Parents still hope that the quality of sercice will be better increased although they will pay for it. Some operational principles and steps can be taken by SMPN 1 Lumajang in maintaining brand loyalty after the dissolution of RSBI, as follow: (1) school has vivid vision and mission, (2) school holds on commitment to serve best, (3) schools keeps strong leadership, (4) school keeps effective teamwork, (5) school keeps effective teachers and staffs, (6) school put the School Committee as partner and mediator to parents, society and stakeholder, (7) school keeps the participation of whole school community, parents, society and stakeholder, (8) school keeps quality culture, (9) school has authority and independency, (10) school always has willingness to change, (11) school keeps effective communication, (12) school must be responsive and anticipative to the needs, (13) school has transparency and accountability, (14) school keeps the continuation teaching learning process effectively and conducive environment, (15) school uses and informs service excellences, (16) school creates differential on educational services, (17) school always keeps trust of students and parents, (18) school gives respond on complains seriously and takes responsible actions, (19) school guarantees the quality of education in accordance with hope, (20) school manages supervision, monitoring, evaluation and follow them up sustainably, and (21) school confirms brand loyalty. The government should also facilitate the law that eks-RSBI school is allowed to get some contribution from parents to support education fund.

Analisis Rasio Keuangan Camel Untuk Menilai Kinerja Bank Persero Konvensional Di Indonesia Periode 2010-2012 Sukma, Raga
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The research was conducted at the state-owned banks in Indonesia Conventional whose financial statements have been published. The purpose of this study was to assess the performance of state-owned banks in Indonesia Conventional period 2010 - 2012 in terms of financial ratios CAMEL. Sources of data used in this study is an overview of data in the form of internal Internal company, the profile of each Government-Owned Commercial Banks (Persero) Conventional, data on the number of customers, the legal foundation of the establishment of State-Owned Commercial Banks (Persero) Conventional and securities licensing, and financial statement data are derived from the data of four (4) financial statements of the Government-Owned Commercial Banks (Persero) Conventional in Indonesia for three (3) consecutive years, ie 2010-2012. While the source of the data came from state-owned banks in Indonesia Conventional whose financial statements have been published by Bank Indonesia. The financial statement data used consist of a balance sheet and income statement. Variables used to assess the performance of state-owned banks in Indonesia is Conventional financial ratios CAMEL, consisting of the ratio Capital Adequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA), Return on Equity ratio (ROE ), Ratio of Net Interest Margin (NIM), Ratio of Operating Expenses to Operating Income (ROA), and the ratio of loan to deposit ratio (LDR). This variable is an independent variable, where the independent variable is the independent variable, not the independent variable is always paired with the dependent variable. So in this study the researcher did not make comparisons and are not looking for a relationship with other variables. Therefore, research like this is called descriptive research. Results of this study indicate the financial performance of state-owned banks in Indonesia as a whole Conventional each CAMEL financial ratios from 2010 to 2012, the ratio of Capital Adequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA ), Ratio Return on Equity (ROE), Ratio of Net Interest Margin (NIM), and the ratio of loan to deposit ratio (LDR) has fluctuated increased, while the ratio of Operating Expenses to Operating Income (ROA) decreased from 77.73% to 70 , 96 so it should be increased operating income, respectively Conventional owned banks in Indonesia. Broadly speaking, its financial performance is in accordance with Bank Indonesia, but there needs to be an increase in the ratios, especially the ratio Ratio of Operating Expenses to Operating Income (ROA). This shows that the performance of state-owned banks in Indonesia Conventional CAMEL ratios in terms of the provisions of Bank Indonesia, so it can be concluded that its financial performance from 2010 to 2012 quite well.

Isu Konseptual Tentang Perasaan Berkewajiban (Felt Obligation) Individu Dalam Perspektif Kerangka Pertukaran Sosial Pradesa, Hafid Aditya; Taufik, Nur Imam; Novira, Alikha
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Teori pertukaran sosial telah menjadi landasan teoritis utama yang dapat menjelaskan fenomena hubungan antar individu dalam organisasi. Artikel ini menelaah isu konseptual dari perasaan berkewajiban (felt obligation) individu di organisasi dalam perspektif kerangka pertukaran sosial. Integrative literature review digunakan dalam artikel ini yang bertujuan untuk mengeksplorasi isu terkait definisi, konsep, faktor dan atau variabel yang terkait. Sebagai catatan penting, artikel mengungkap tentang perlunya lebih menekankan pada perspektif kerangka pertukaran sosial (social exchange) pada telaah konsep perasaan berkewajiban untuk dapat membedakan secara konseptual dengan mekanisme sikap lainnya seperti komitmen normatif. Implikasi penting tulisan ini adalah kontribusi pada perluasan pemahaman tentang konsep perasaan berkewajiban dan bagaimana hal tersebut dapat ditelaah baik secara teoritis maupun empiris.

Analisis Pengaruh Rasio Early Warning System Terhadap Financial Solvency Pada Perusahaan Asuransi Jiwa Syariah Di Indonesia Ulfan, Kris; Sutriswanto, Sutriswanto; Apriyanto, Gaguk
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study aims to examine the influence of the Early Warning System ratio which consist of surplus change ratio, claim load ratio, cost management ratio, liquidity ratio and premium growth ratio to financial solvency of sharia life insurance company in Indonesia period 2012 - 2016. The data used are secondary data obtained from the website of Asosiasi Asuransi Syariah Indonesia ( AASI ). Sampling technique used in this research is purposive sampling. The sample used in this research is 10 sharia life insurance companies . Hypothesis testing by using multiple linear regression analysis. The results of this study prove that financial solvency at the sharia fairyde 2012 - 2016, with an average value of 507.68% with a minimum financial solvency of 126.83 % and a maximum value of 2447.50 %. The variables that affect the financial solvency in this period of research are the ratio of claims expense and liquidity ratio which shows the negative and significant influence. Surplus change ratios, management expense ratios, the ratio of premium growth proved to be no significant effect on financial solvency . The ratio of Early Warning System in this study proved to have an effect on the financial solvency at the predictive ability level of 25.5% as shown in the adjusted R square value. Other variables not found in this research have influence to financial solvency equal to 74,5%.

Pengaruh Lingkungan Kerja, Motivasi Kerja Dan Stres Kerja Terhadap Kinerja Pegawai Prabowo, Lindu; Sanusi, Anwar; Sumarsono, Tanto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The purpose of this study is To describe the variables Work Environment, Motivation, Job Stress and Employee Performance. The population in this study amounted to 56 people. To collect the data the researcher used questionnaires. For descriptive and regresion analysis SPSS version 20 were applied. Based on the result of research indicate that 1). Work environment does not significantly affect employee performance, because the work environment culture is well established 2). Motivation of work affect the performance of employees, the better the motivation the better the performance of employees, 3). Job stress affects the performance of employees, the more stress increases the more increases the performance of employees, 4). Motivation is a variable that has a dominant influence on employee performance, so the motivation must be considered well by the leader.

Kondisi Lingkungan Pekerjaan Sebagai Ukuran Kesetiaan Pada Organisasi Sulistyan, Riza Bahtiar
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Good working environment conditions can encourage employees from within and will increase employees' commitment to the organization. This study aims to test the model of good working environment conditions in increasing the commitment of employees to the organization, directly or indirectly through the encouragement that is in the employees. There are 41 employees willing to be respondents. The analysis method used is Partial Least Square (PLS). The results show that good working environment conditions can encourage employees from within themselves will increase the commitment of employees to the organization. The most important thing is to pay attention to the inner drive to keep high employee commitments.

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Deni Juliasari

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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

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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