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Arif Suwarjono
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library@stieww.ac.id
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library@stieww.ac.id
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Kota yogyakarta,
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INDONESIA
Kajian Bisnis STIE Widya Wiwaha
ISSN : 08544530     EISSN : 2622173X     DOI : -
Jurnal Kajian Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha. Publikasi dilakukan dua kali dalam satu tahun, yaitu setiap bulan Januari dan Juli. Kajian Bisnis merupakan media komunikasi yang bertujuan untuk mempublikasikan berbagai hasil kajian, baik secara teoritis maupun empiris dari para akademis maupun praktisi yang mempunyai perhatian di bidang manajemen dan akuntansi.
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Articles 7 Documents
Search results for , issue "Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS" : 7 Documents clear
PERSEPSI AUDITEE TERHADAP PELAKSANAAN FUNGSI SATUAN PENGAWAS INTERNAL UNIVERSITAS SEBELAS MARET SURAKARTA Mahanani Abqory; Abdul Halim
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.934 KB) | DOI: 10.32477/jkb.v26i1.126

Abstract

The research aims to deeply investigate auditee’s perception on the implementation of internal audit function to the Internal Supervisory Unit as theInternal Auditor at Sebelas Maret University viewed from its independence, competence, performance of audit, and added-value. The respondents of theresearch were auditees which were directly related to finance and asset management in UNS and were directly related to the Internal Supervisory Unit ininternal audit activity. The research is intended to give suggestions to the management about the evaluation of the internal audit activity through auditee’sperception which can help management to come to the decision to increase the quality of the Internal Supervisory Unit as the Internal Auditor of Sebelas Maret University.The result of the research shows that the auditee has good perception to the Internal Supervisory Unit function as the Internal Auditor of Sebelas Maret University, viewed from its independence, competence, performance of audit, and added-value. Although it has some shortages in terms of audit planning process, coverage of audit, and intensity of accompaniment to the auditee.
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PADA KEPUASAN KERJA YANG BERDAMPAK TERHADAP KINERJA KARYAWAN PT. MADU BARU BANTUL, YOGYAKARTA Erlangga Arya Mandala; Faresti Nurdiana Dihan
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.856 KB) | DOI: 10.32477/jkb.v26i1.127

Abstract

The Emotional intelligence, spiritual intelligence and job satisfaction to be part of the factors that influence performance. The purpose of this study was to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable partially and simultaneously. This study also aimed to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable directly and indirectly. This study was conducted to 77 respondents employees of PT. Madu Baru, Yogyakarta. The research method used is quantitative method uses statistical analysis and descriptive. The results of this study are (1) there is a significant effect of emotional intelligence on employee job satisfaction. (2) there is a significant influence of spiritual intelligence on employee job satisfaction. (3) There is a significant relationship between emotional intelligence and spiritual intelligence on job satisfaction. (4) There is a significant relationship between emotional intelligence on employee performance. (5) There is a significant relationship between spiritual intelligence on employee performance. (6) There is a significant relationship between emotional intelligence and spiritual intelligence on employee performance. (7) There is a significant relationship between job satisfaction on employee performance. (8) There is an indirect effect of emotional intelligence on the performance of employees through job satisfaction. (9) There is the indirect influence of spiritual intelligence on the performance of employees through job satisfaction.
PENGARUH RASIO KEUANGAN, ECONOMIC VALUE ADDED, DAN MARKET VALUE ADDED TERHADAP HARGA SAHAM PERUSAHAAN TERINDEKS PEFINDO 25 Dheni Indra Kusuma
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.719 KB) | DOI: 10.32477/jkb.v26i1.128

Abstract

The capital market has been progressing very rapidly. The annual financial statements of companies listed on the Indonesia Stock Exchange have become one of the investor analysis tools to take a business action. The decision of the investor will affect the value of the company reflected through the stock market price of the company. Financial ratios are still trusted by investors as the basis for analysis in decision making. Methods of Economic Value Added, and Market Value Added emerged as an alternative complement information for investors to analyze and make decisions.This study aims to examine the influence of financial ratios, Economic Value Added, and Market Value Added on stock prices. The sample to be observed are companies that are included in the index PEFINDO 25. The growing of beginner investors and Small and Medium Enterprises that entered the Indonesia Stock Exchange became the basis of interest researchers to conduct this research. Hypothesis testing was performed by using crosssectional regression for each year observation from 2010-2015 and all pooled regression years. This study uses observational company data selected by purposive sampling year 2010-2015 from all companies listed in Indonesia Stock Exchange included in index PEFINDO 25. The results shows that variables of DER, PER, EVA, and MVA affects in the companies.
PENGARUH PENERAPAN CORPORATE GOVERNANCE (GCG) DAN BUDAYA ORGANISASI PENGELOLA ZAKAT TERHADAP MOTIVASI PEMBAYARAN ZAKAT PENGHASILAN DI DIY Muda Setia; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.987 KB) | DOI: 10.32477/jkb.v26i1.129

Abstract

Zakat is a worship that has two dimensions of the vertical and horizontal, which is worship as a form of obedience to God (vertical) and as a duty to fellow human (horizontal). One of the large potential of zakat is zakat income. But so far zakat income has not been well managed including aspects of collection. This study was conducted to determine the effect of the application of the principles of good corporate governance and organizational culture on the motivation to pay zakat income in Yogyakarta Special Region. The result of t test on the variable of good corporate governance has an effect on the motivation of zakat payment of income, it is shown with tcount 3,063 with significance value 0,003. While the organizational culture variable is 2,800 with significance value 0,006. This test shows that the significance value <0.025. F test results on the concurrent effects of good corporate governance and organizational culture shows F count is 6.673 with a significance value of 0.002. This test shows that the significance value <0.05. This test shows that there is a positive influence of Good Corporate Governance and organizational culture on the Motivation of Zakat Payment “. R square value of 0.126 shows that about 12.6% of zakat payment motivation is directly influenced by good corporate governance and organizational culture.
GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA Dewi Kusuma Wardani; Wening Wahyuningtyas
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.794 KB) | DOI: 10.32477/jkb.v26i1.130

Abstract

This study aims to determine the effect of information asymmetry on earnings management moderated by Good Corporate Governance (GCG). The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during the period 2012 to 2016. Samples are determined based on Purposive sampling to obtain 6 sample companies. The nature of quantitative data and data type data used is secondary data. Methods of data analysis in research used is linear regression and Moderated Regression Analysis (MRA). Test results showed that information asymmetry has a significant positive effect on earnings management with a significance level of 0.006<0.05. Good Corporate Governance (GCG) is proxied by factor score able to weaken the relationship between information asymmetry to earnings management with significance level 0,041< 0,05, so Good Corporate Governance (GCG) is quasi moderate variable.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, STRUKTUR MODAL DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Muhammad Rizal Panggabean
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.978 KB) | DOI: 10.32477/jkb.v26i1.131

Abstract

The purpose of this study is to examine the effect of Corporate Social Responsibility, Corporate Size, Capital Structure and Tax Avoidance on Firm Value simultaneously and partially. Population in this research is manufacturing company which entered in LQ45 at Indonesia Stock Exchange (BEI) period 2011- 2016. The type of data in this study is secondary data with sample selection technique used is purposive sampling with a period of research for six year. Methods of data analysis in this study is multiple regression analysis with a significance Level of 5%. The results showed that simultaneously Corporate Social Responsibility, Company Size, Capital Structure, and Tax Avoidance have a positive and significant effect to Firm Value. Partially, Corporate Social Responsibility has no significant effect on Firm Value, Corporate Size has negative and significant effect to Firm Value, Capital Structure has positive and significant influence to Firm Value, Tax Avoidance has negative and significant effect to Firm Value.
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Sulastiningsih Sulastiningsih; Rizka Imanita Sholihati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.29 KB) | DOI: 10.32477/jkb.v26i1.132

Abstract

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange.

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