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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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Pengaruh CSR, GCG, dan leverage terhadap kinerja keuangan perusahaan sektor energy yang terdaftar di BEI periode 2022-2024 Khoirunnisa Khusnul Khotimah
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

This study was conducted to examine the effects of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Leverage on the financial performance of energy companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative method based on secondary data. The sample was selected using purposive sampling, resulting in a sample size of 67. The results of this study indicate that the variables Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) do not have an effect on financial performance, while leverage does have an effect on financial performance. The significance value for Corporate Social Responsibility (CSR) is 0.332, which is greater than 0.05. The significance value for Good Corporate Governance (GCG) is 0.732, which is greater than 0.05, and the significance value for leverage is 0.001, which is less than 0.05. The Coefficient of Determination is 15.4%, indicating that financial performance can be linked to the variables Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Leverage, while the remaining 84.6% is explained by other variables outside the scope of this study.   Keywords: Corporate Social Responsibility, Financial Performance, Good Corporate Governance, Leverage
PENGARUH BIAYA PRODUKSI, BIAYA PEMASARAN, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH SEKTOR BARANG KONSUMEN PRIMER DI BEI TAHUN 2023-2025 Shifa Nurisma Yuliani
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

Abstract: This study aims to determine the effect of production costs, marketing costs, and sales volume on net profit of primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the period 2023-2025. The subjects of this study were 131 primary consumer goods manufacturing companies listed on the IDX for the period 2023-2025. The sample was selected using a purposive sampling technique, resulting in a sample of 29 companies with a total of 87 observational data. This quantitative research utilized secondary data obtained from the Indonesia Stock Exchange (IDX). Data analysis techniques used included descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, model feasibility tests, partial significance tests, and coefficient of determination tests. The results of this study indicate that production costs, marketing costs, and sales volume each have a significant positive effect on net profit. Therefore, it is recommended that companies optimize raw material efficiency and evaluate marketing campaigns to maximize sales volume and maintain profitability.   Keywords : Marketing Costs; Net Profit; Production Costs; Sales Volume
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PENGALAMAN KERJA, DAN PENGENDALIAN INTERNAL TERHADAP SISTEM INFORMASI AKUNTANSI DI PT JASAMARGA TOLLROAD OPERATOR RUAS SOLO NGAWI Shinta Rahayuningtyas
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

This study examines the effect of information technology sophistication, work experience, and internal control on the Accounting Information System (AIS) at PT Jasamarga Tollroad Operator Solo-NgawiRoute. Quantitative data were collected through questionnaires distributed to 65 AIS-user employees using a saturated sampling method. Data analysis employed SPSS 26 for classical assumption testing and hypothesis testing through multiple linear regression, F-test, t-test, and coefficient of determination. Results show an Adjusted R² of 0.671, indicating that 67.1% of AIS variation is explained by the three independent variables. Partially, information technology sophistication (t=3.553, sig.=0.001), work experience (t=3.914, sig.=0.000), and internal control (t=2.938, sig.=0.005) each have a positive and significant effect on AIS. These findings confirm that modern technology architecture, experienced human resources, and rigorous oversight systems empirically improve effectiveness, accuracy, and reliability of financial reporting.   Keywords: Accounting Information System; Information Technology Sophistication; Internal Control; Toll Road Business Entity; Work Experience.
PENGARUH PENDAPATAN, LITERASI KEUANGAN, DAN LOCUS OF CONTROL TERHADAP PERILAKU MANAJEMEN KEUANGAN PENGGEMAR K-POP (Studi Kasus Pada Fanbase Seventeen di Solo Raya) Sindi Listiawati
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

This study aims to examine the influence of income, financial literacy, and locus of control on the financial management behavior of K-Pop fans, using a case study of the Seventeen fanbase in Solo Raya. This study employed quantitative research methods. The exact population size was unknown, so the sampling technique used the Lemeshow formula, resulting in a sample size of 100 respondents with specific characteristics. Data collection was conducted by distributing questionnaires with a Likert scale. Data were then analyzed using multiple linear regression analysis with SPSS. The results showed that income had no effect on financial management behavior. Financial literacy had a positive and significant effect on financial management behavior. Locus of control had a positive and significant effect on financial management behavior. The Adjusted R Square value of 0.657 indicates that 65.7% of the variation in financial management behavior can be explained by income, financial literacy, and locus of control, while the remaining 34.3% is influenced by factors outside the research model.   Keywords: Financial Literacy, Income, and Locus of Control.
Pengaruh Profitabilitas, Struktur Aset, dan Likuiditas terhadap Kebijakan Hutang pada Perusahaan yang terdaftar di BEI tahun 2022 - 2025 Uni Nurmala Kartika Dewi
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

This study aims to analyze the effect of Profitability (Return on Assets/ROA), Asset Structure (Fixed Asset Ratio/FAR), and Liquidity (Current Ratio/CR) on Debt Policy (Debt to Equity Ratio/DER) in companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This study uses quantitative methods. The study population includes all companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The sampling technique used purposive sampling with a sample size of 29 companies or 116 observation data. The data analysis method uses multiple linear regression analysis with the help of the SPSS version 26 program through descriptive statistical tests, classical assumption tests, multiple linear regression tests, t-tests, F-tests, and coefficient of determination tests. The results show that profitability has no significant effect on debt policy, while asset structure has a negative and significant effect on debt policy, and liquidity has a negative and significant effect on debt policy. Simultaneously, profitability, asset structure, and liquidity significantly influence debt policy, with a coefficient of determination (R²) of 52.2%, while the remaining 47.8% is influenced by other variables outside the study. This finding indicates that companies consider asset and liquidity conditions more than profitability when determining their debt policy.
PENGARUH BIAYA PRODUKSI, BIAYA PEMASARAN, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH SEKTOR BARANG KONSUMEN PRIMER DI BEI TAHUN 2023-2025 Shifa Nurisma
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

Abstract: This study aims to determine the effect of production costs, marketing costs, and sales volume on net profit of primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the period 2023-2025. The subjects of this study were 131 primary consumer goods manufacturing companies listed on the IDX for the period 2023-2025. The sample was selected using a purposive sampling technique, resulting in a sample of 29 companies with a total of 87 observational data. This quantitative research utilized secondary data obtained from the Indonesia Stock Exchange (IDX). Data analysis techniques used included descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, model feasibility tests, partial significance tests, and coefficient of determination tests. The results of this study indicate that production costs, marketing costs, and sales volume each have a significant positive effect on net profit. Therefore, it is recommended that companies optimize raw material efficiency and evaluate marketing campaigns to maximize sales volume and maintain profitability.   Keywords : Marketing Costs; Net Profit; Production Costs; Sales Volume
PENGARUH PENGELOLAAN DANA DESA, KEBIJAKAN DESA DAN PARTISIPASI MASYARAKAT TERHADAP PEMBANGUNAN MASYARAKAT Keyla Thalita
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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                                                                Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan dana desa, kebijakan desa, dan partisipasi masyarakat terhadap pembangunan Desa Gentan, Kecamatan Baki, Kabupaten Sukoharjo. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi penelitian adalah seluruh masyarakat Desa Gentan dengan sampel penelitian sebanyak 99 responden yang ditentukan menggunakan rumus slovin dengan teknik accidental sampling. Data dikumpulkan melalui kuesioner, wawancara, dan dokumentasi, kemudian dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS. ver 23.  Hasil uji kelayakakn model menunjukan pengelolaan dana desa, kebijkan desa dan partisipasi masyarakat berpengaruh secara simultan terhadap pembangunan desa dengan nilai f hitung 67,424 > ftabel  3,09. Hasil penelitian menunjukkan bahwa pengelolaan dana desa berpengaruh positif dan signifikan terhadap pembangunan desa dengan nilai thitung 3,987 > ttabel 1,985 dan signifikansi 0,000. Kebijakan desa berpengaruh positif dan signifikan terhadap pembangunan desa dengan nilai thitung 7,676 > ttabel 1,985 dan signifikansi 0,000. Partisipasi masyarakat juga berpengaruh positif dan signifikan terhadap pembangunan desa dengan nilai thitung 3,654 > ttabel 1,985 dan signifikansi 0,000. Nilai koefisien determinasi sebesar 0,670 menunjukkan bahwa sebesar 67% variasi pembangunan desa dapat dijelaskan oleh ketiga variabel tersebut, sedangkan sisanya 33% dijelaskan oleh variabel lain di luar penelitian.   Kata kunci: Kebijakan Desa, Partisipasi Masyarakat, Pembangunan Desa, Pengelolaan Dana Desa  
Pengaruh Modal Usaha, Tenaga Kerja, Lama Usaha, dan Pendidikan Pengusaha Terhadap Pendapatan UMKM di Kecamatan Jebres Reisya Putri
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
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Abstract: This study aims to determine the influence of business capital, labor, business duration, and entrepreneur education on the income of Micro, Small, and Medium Enterprises (MSMEs) in Jebres District. The population in this study consists of all MSMEs located in Jebres District, totaling 2,995 business units. The sampling technique used the Slovin formula with a 10% margin of error, resulting in a sample of 97 respondents. The research method employed was a quantitative approach, with data collection conducted through observation, interviews, and questionnaires. Data processing was performed using SPSS 23 for Windows software. Data analysis included descriptive statistical tests, data quality checks, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that, individually, business capital, business duration, and the entrepreneur’s education level influence MSME revenue. Meanwhile, labor does not influence MSME revenue. Keywords : Business Capital, Labor, Business Duration, Entrepreneur’s Education, MSME Revenue.
PENGARUH SISTEM AKUNTANSI SEDERHANA, PENGENDALIAN BIAYA OPERASIONAL DAN PRODUKSI TERHADAP EFISIENSI BIAYA PADA UMKM DIGITAL PRINTING DI KOTA SURAKARTA Nisrina Ruri Pratiwi
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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This study aims to analyze the effect of a simple accounting system, operational cost control, and production cost control on cost efficiency in digital printing micro, small, and medium enterprises (MSMEs) in Surakarta City. The research employed a quantitative approach with a saturated sampling technique involving 62 digital printing MSMEs in Surakarta City. Primary data were collected through questionnaires distributed to business owners or managers. The data were analyzed using multiple linear regression with the assistance of SPSS software after passing the validity, reliability, and classical assumption tests. The results indicate that a simple accounting system, operational cost control, and production cost control each have a positive and significant effect on cost efficiency. Simultaneously, these three independent variables also have a significant influence on cost efficiency. The coefficient of determination shows that the model explains 55.1% of the variation in cost efficiency, while the remaining 44.9% is explained by other variables outside the research model. Therefore, digital printing MSMEs are recommended to improve the implementation of simple accounting practices and strengthen operational and production cost control to achieve greater cost efficiency and enhance business competitiveness. Keywords: simple accounting system; operational cost control; production cost control; cost efficiency; digital printing MSMEs
PENGARUH DAR, TATO, DAN CR TERHADAP ROA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023-2025 eka putri
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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This study was conducted to determine the effect of the Debt-to-Asset Ratio (DAR), Total Asset Turnover (TATO), and Current Ratio (CR) on Return on Asset (ROA) in food and beverage companies listed on the Indonesia Stock Exchange during the 2023–2025 period. This study employed a quantitative approach using secondary data obtained from the companies’ financial statements. The sample was selected using purposive sampling, resulting in 28 companies meeting the criteria with a total of 84 observations. The results of this study indicate that the Debt to Asset Ratio (DAR) has a significant negative effect on Return on Asset (ROA), Total Asset Turnover (TATO) has a significant positive effect on Return on Asset (ROA), while the Current Ratio (CR) has no significant effect on Return on Asset (ROA). The conclusion of this study suggests that companies should optimize asset turnover and balance their debt structure. Keywords : Debt to Asset Ratio (DAR); Total Asset Turnover (TATO); Current Ratio (CR); Return on Asset (ROA).

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