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Wiranomika
Published by STIE Wijaya Mulya
ISSN : 29745821     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Naskah yang diserahkan merupakan hasil penelitian dan studi literatur di bidang ekonomi, bisnis, dan kewirausahaan. Bidang ekonomi meliputi penelitian empiris dan teoritis di bidang teori ekonomi, ekonometrika, ekonomi industri, ekonomi internasional, ekonomi moneter, ekonomi pembangunan, ekonomi publik, ekonomi perkotaan dan perbatasan, ekonomi kesehatan, ekonomi pertanian, ekonomi sumber daya manusia dan ekonomi Islam. Bidang bisnis meliputi hasil penelitian tata kelola perusahaan, manajemen keuangan, manajemen sumber daya manusia, manajemen pemasaran, manajemen produksi dan operasi, manajemen strategi, manajemen teknologi informasi, perilaku konsumen, pemasaran jasa, akuntansi keuangan, akuntansi manajemen, audit, perencanaan pajak, dan aspek dari perilaku dalam bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 83 Documents
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MENGUJI PENGARUH KUALITAS PRODUK, STORE ATMOSPHERE, DAN HARGA TERHADAP LOYALITAS PELANGGAN DI WEDANGAN SELARAS nabela novelia16
JURNAL WIRANOMIKA Vol. 5 No. 1 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

Abstract: This study aims to examine the influence of product quality, store atmosphere, and price on customer loyalty at Wedangan Selaras. This study used a survey method. Data were collected through questionnaires distributed to 100 respondents who were Wedangan Selaras customers. This analysis used SPSS. The coefficient of determination value shows that customer loyalty is influenced by the third variable by 37.2%.   Keywords : product quality; store atmosphere; price; customer loyalty.
PENGARUH GAYA HIDUP, PENDAPATAN, LITERASI KEUANGAN, DAN PERENCANAAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN RUMAH TANGGA DI KELURAHAN NUSUKAN revina nanda
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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This study aims to determine the influence of lifestyle, income, financial literacy, and financial planning on household financial management in Nusukan Village. This study uses a quantitative research method. The population in this study were all housewives domiciled in Nusukan Village, totaling 9,425 people. The sample determination in this study used a probability sampling method with a simple random sampling technique. The determination of the sample size used the Slovin formula which resulted in 100 respondents. Data were collected through questionnaires. Data analysis methods included data instrument testing (validity and reliability), classical assumption testing (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, F-test, t-test, and coefficient of determination (R²) with SPSS software version 29. The results showed that lifestyle, income, financial literacy, and financial planning influenced household financial management in Nusukan Village. This means that the more a person adopts a simple lifestyle, the higher the income and financial literacy rates, as well as mature financial planning, which will make financial management in the household more effective and efficient.   Keywords : lifestyle, income, financial literacy, financial planning, household financial management
Analisis Pengaruh CR, DER, TATO dan NPM Terhadap Pertumbuhan Laba Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2021-2024 septiana rizky
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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This research was conducted with the aim of determining the influence of Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin on profit growth in manufacturing companies listed on the Indonesia Stock Exchange. This research uses quantitative methods with secondary data. In this study, the population was 228 manufacturing companies listed on the Indonesia Stock Exchange with a sample size of 174 using purposive sampling. The results of the research partially show that the Current Ratio and Debt to Equity Ratio do not have a significant effect on profit growth with a significance value of Current Ratio of 0.100 which is greater than 0.05 and Debt to Equity Ratio of 0.083. Meanwhile, total asset turnover and net profit margin have a significant effect on profit growth with a significance value of total asset turnover and net profit margin of 0.000, which is smaller than 0.05. For the R Square test, the value is 27.3%, which shows that profit growth can be influenced by the variables Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin, while the remaining 72.7% is explained by other variables not discussed in this research.
PENGARUH INTERNET BANKING, MOBILE BANKING DAN TRANSFORMASI DIGITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR FINANCIAL DI BEI TAHUN 2018-2024 ADELIA A'ABIDAH
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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This study aims to examine the effects of Internet Banking, Mobile Banking, and Digital Transformation on financial performance (ROA) using a quantitative research method. The population in this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2024. The research method used is a quantitative approach with the Purposive Sampling technique, resulting in a sample of 9 banking companies with an observation period of 7 years. The results show that Internet Banking has a significant negative effect on financial performance, Mobile Banking has a significant positive effect, and Digital Transformation has a significant negative effect on financial performance. The Adjusted R-Square value of 0.965 indicates that 96.5% of the variation in financial performance can be explained by the variables Internet Banking, Mobile Banking, and Digital Transformation, while the remaining 3.5% is influenced by other factors outside the research model Keywords: Internet Banking, Mobile Banking, Digital Transformation, and Financial Performance
Pengaruh E-Service Quality, Kecepatan Pengiriman, dan Responsiveness Driver Terhadap Kepuasan Pelanggan Pada Layanan Gofood Di Area Solo Raya Riana Citra
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstrac : This study aims to analyze the partial and simultaneous effects of e-service quality (X1), delivery speed (X2), and driver responsiveness (X3) on customer satisfaction (Y) among GoFood service users in the Solo Raya region. A quantitative approach was employed using a survey method involving 100 respondents selected through a purposive sampling technique. Primary data were collected via a 1–5 Likert scale questionnaire and analyzed using multiple linear regression aided by SPSS software. The t-test results indicated that e-service quality has a positive and significant effect on customer satisfaction, with driver responsiveness emerging as the most dominant predictor. Conversely, delivery speed was found to have no positive and significant effect on customer satisfaction. The F-test demonstrated that all three variables simultaneously exert a significant effect on customer satisfaction. These findings confirm that these three elements form a cohesive digital service ecosystem, suggesting that management should continuously maintain application system reliability while optimizing interpersonal training for driver partners. Keywords: E-Service Quality (X1), Delivery Speed (X2), and Driver Responsiveness (X3) and Customer Satisfaction (Y)
Pengaruh Thin Capitalization, Manajemen Laba, dan Inventory Intensity terhadap Tax Avoidance pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia Periode 2022-2024 Vivi Aulia Nasyiva
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

This study examines the effects of thin capitalization, earnings management, and inventory intensity on tax avoidance among industrial manufacturing entities traded on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative method was employed, where sample selection was executed through targeted sampling grounded in predetermined requirements, resulting in 62 companies with 186 observations. The panel data regression approach was executes through EViews 12 SV software, with the Random Effect Model (REM) selected as the most appropriate through the execution of the Chow, Hausman, and Lagrange Multiplier evaluations the optimal model specification was determined. The results show that thin capitalization has a calculated t-value of 0.3617 (t-table 1.6532) and a p-value of 0.7180 (>0.05), while inventory intensity has a calculated t-value of 0.1326 (t-table 1.6532) and a p-value of 0.8946 (>0.05); tax avoidance, therefore, remains largely unaffected by either variable. Earnings management, with a calculated t-value of 3.0495 (t-table 1.6532) and a p-value of 0.0026 (<0.05), has a significant effect on tax avoidance. Simultaneouslyq, the three variables significantly affect tax avoidance, with a calculated F-value of 3.183 (F-table 2.65) and a probability of 0.0251 (<0.05). This study is limited to the manufacturing sector and a relatively short observation period. Prospective research should consider integrating additional variables, expand sector coverage, and extend the study period to obtain more comprehensive results.
Pengaruh Kinerja Aparatur Desa, Moralitas Individu, dan Transparansi Pengelolaan Dana Desa Terhadap Pencegahan Fraud Pengelolaan Dana Desa se-Kabupaten nopi hermawati
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
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Abstract

This study aims to determine the influence of 1) village apparatus performance, 2) individual morality, and 3) transparency in village fund management on fraud prevention in village fund management. This study employed quantitative methods. The sampling technique used the Slovin formula, with 96 village apparatus respondents. The data analysis methods used included descriptive statistical analysis, data instrumen testing, classical assumption testing, multiple linear regression, model feasibility testing, t-test and the Adjusted R-square coefficient of determination test. The results indicate that village apparatus performance, individual morality, and transparency in village fund management have a positive and significant effect on fraud prevention in village management.   Keywords: Village Apparatus Performance, Morality, Fraud Prevention, Transparency.
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, DAN TINGKAT SUKU BUNGA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2021-2025 Renti Puan Miyana
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
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This study aims to examine the effects of profitability, asset structure, and interest rates on capital structure. This study employs a quantitative research method. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sampling technique used is purposive sampling, resulting in a sample of 128. The data analysis method used was multiple linear regression analysis using SPSS. The results of the study indicate that profitability, asset structure, and interest rates have a significant negative effect on capital structure. These conditions indicate that energy sector companies tend to reduce their reliance on debt and prioritize the use of internal funding sources when they have high profitability, optimal management of fixed assets, and rising interest rates.
ANALISIS TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KOTA SURAKARTA aulia_nashwa nathania
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
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Abstract: This study aims to analyze the effect of education level, accounting knowledge, and business experience, both partially and simultaneously, on the use of accounting information among MSME actors in Surakarta City. This research is a quantitative associative study with data collection through structured questionnaires distributed to MSME owners or managers in Surakarta City. From a population of 11,157 respondents, a sample of 100 respondents was obtained using the Slovin formula. The data analysis methods used include classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R Square) with the assistance of the SPSS 25 program. The results show that, partially, education level, accounting knowledge, and business experience have a positive and significant effect on the use of accounting information, with the t-value of all three variables exceeding the t-table value of 1.985 and the significance values of all three variables being below 0.05. The Adjusted R Square value indicates that the combined contribution of education level, accounting knowledge, and business experience is able to explain 63.5% of the variation in the use of accounting information.   Keywords: Education Level, Accounting Knowledge, Business Experience, Use of Accounting Information, MSMEs.
Pengaruh Alokasi Dana Desa, Potensi Desa, dan Kinerja Pemerintah Desa terhadap Pemberdayaan Masyarakat (Studi Kasus Desa Tangkil, Kecamatan Sragen, Kabupaten Sragen) Sintya Larasati
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
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This study aims to analyze the effect of village fund allocation, village potential, and village government performance on community empowerment in Tangkil Village, Sragen District, Sragen Regency. The research method used is a quantitative approach with purposive sampling and the Slovin formula, resulting in a total sample of 106 respondents. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS. The results show that partially, village fund allocation has no significant effect on community empowerment, while village potential and village government performance have a positive and significant effect on community empowerment. Simultaneously, all independent variables significantly influence community empowerment. The Adjusted R Square value of 0.785 indicates that village fund allocation, village potential, and village government performance explain 78.5% of community empowerment, while the remaining 21.5% is influenced by other variables outside this study. Keywords: village fund allocation, village government performance, village potential

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