Kajian Bisnis STIE Widya Wiwaha
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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<![CDATA[PENGARUH FINANCIAL LITERACY TERHADAP BUSINESS SUSTAINABILITY PADA UMKM DESA PANGGUNGHARJO ]]>
<![CDATA[Lilik Ambarwati]]>;
<![CDATA[Lukia Zuraida]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v28i1.27
<![CDATA[The SMEs sector is one of the drivers of the economy, but in its development there are still many unresolved problems, one related to finance. The purpose of this research is to know the influence of financial literacy or financial knoledge owned by the SMEs businessman (manager) toward the sustainability of their business from the SMEs in the village of Panggungharjo. This research is a quantitative research, using simple linier regression to test the hypothesis and take the population is SMEs in the village of Panggungharjo, while the data is obtained through questionnaires to 30 SMEs in the village of Panngungharjo. Independent variables in this research are financial literacy and business sustainability is dependent variable. The result showed that financial literacy gives effect to business sustainability of 33.8%. It shows that financial literacy or financial knowledge owned by the SMEs businessman (manager) in Panggungharjo is important in supporting the sustainability of their business.]]>
<![CDATA[PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Hasina Tazkiya]]>;
<![CDATA[Sulastiningsih Sulastiningsih]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v28i1.34
<![CDATA[This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO retirement has influences negatively significant to accounting conservatism.]]>
<![CDATA[PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Ratih Ranika Putri Utami]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v28i1.36
<![CDATA[This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.]]>
<![CDATA[PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Kristianus Ronaldo Jemani]]>;
<![CDATA[Teguh Erawati]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v28i1.38
<![CDATA[This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.]]>
<![CDATA[MOTIVASI MEMEDIASI PENGARUH PELATIHAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. TELKOM WITEL YOGYAKARTA ]]>
<![CDATA[Tyas Tunjung Sari]]>;
<![CDATA[Pandu Nuansa Luhur]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v28i1.41
<![CDATA[This study aims to determine the motivation of work to mediate the effect of training and work environment on employee performance at PT. Telkom WitelYogyakarta Yogyakarta. The purpose of this study is to determine and analyze 1) the effect of training on employee performance at PT. Telkom Witel Yogyakarta 2) the effect of training on employee performance through motivation at PT. Telkom Witel Yogyakarta 3) the influence of the work environment on employee performance at PT. Telkom Witel Yogyakarta 4) the influence of the work environment on employee performance through motivation at PT. Telkom Witel Yogyakarta. This study uses primary data through research on 62 respondents. Structural Equation is used to analyze data, using PLS (Partial Least Square) version 2.0. The results of this study indicate that there are 1) positive and significant influence of training on employee performance 2) positive and significant influence of work environment on employee performance 3) positive and significant effect of training on employee performance through motivation 4) positive and significant influence of work environment on employee performance through motivation.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA KEISTIMEWAAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Nanda Dipa Prastiwi]]>;
<![CDATA[Andri Waskita Aji]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v28i1.45
<![CDATA[The purpose of this study was to determine: (1) the effect of regional own-source revenue (PAD) on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (2) the effect of balancing funds on the financial performance of district / city governments in the Special Region provinces Yogyakarta (DIY) and (3) the effect of privileged funds on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (4) the effect of capital expenditure on the financial performance of district / city governments in the province of Special Region of Yogyakarta (DIY). This report uses the Realization of the 2013-2018 Regional Revenue and Expenditure Budget (APBD), which is published through the website of the regency / city Central Statistics Agency (BPS). Government financial performance is measured by the ratio of regional financial independence. The sample used is 30 data. To test the effect of regional own-source revenue, balance funds, privileged funds and capital expenditure on government financial performance using multiple linear regression analysis. The results of the study show that: (1) regional own-source revenue (PAD) has a positive effect on financial performance, (2) balancing funds has a negative effect and (3) the special fund does not have a negative effect on the financial performance of the district / city government in the Yogyakarta Special Region (DIY), (4) capital expenditure does not have a positive effect on the financial performance of the district / city government in the province of the Special Region of Yogyakarta (DIY).]]>
<![CDATA[KEPUASAN KERJA DAN DISIPLIN KERJA PENGARUHNYA TERHADAP MOTIVASI KERJA KARYAWAN PDAM TIRTA BHAGASASI BEKASI ]]>
<![CDATA[Evi Mafriningsianti]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v28i1.47
<![CDATA[This research objective to determine the satisfaction, discipline, and motivation of employees of PDAM Tirta Bhagasasi Bekasi, and also to determine satisfaction and discipline of influence on work motivation the employee of PDAM Tirta Bhagasasi Bekasi. There are 90 employees of PDAM Tirta Bhagasasi Bekasi as a sample in this study. The sampling technique uses simple random sampling techniques. Observation and questionnaire methods are used in collecting the data. The data analysis technique uses multiple regression analysis with the SPSS program. The results of the descriptive analysis show the good realization of job satisfaction (average score 3.63) and employee work discipline (average score 3.61) so that it has a positive impact on employee work motivation (average score 3.57). These results are supported by Bekasi Tirta Bhagasasi PDAM data in 2018 which obtained a level of realization of workforce satisfaction of 61.38% (sufficient category), the value of realization of employee work discipline at 5.80% (sufficient category), and the level of realization of labor motivation of 60.71% (sufficient category). t value calculated job satisfaction (b1) = 9,133 with a significance of 0,000 (<= 0.05) then Ho is rejected and Ha is accepted. This means that job satisfaction has a significant effect on the work motivation of PDAM Tirta Bhagasasi Bekasi employees. T value is calculated work discipline (b2) = 5.535 with a significance of 0,000 (<= 0.05) then Ho is rejected and Ha is accepted. This means that work discipline has a significant effect on the work motivation of PDAM Tirta Bhagasasi Bekasi employees.]]>
<![CDATA[PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BEI PERIODE TAHUN 2013-2017 ]]>
<![CDATA[Intan Ariningtyas Junaidi]]>;
<![CDATA[Nurfauziah Nurfauziah]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 2 (2019): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v27i2.51
<![CDATA[The purpose of this study was to determine the effect of the application of good corporate governance to the value of the company in family businesses. In this study the sample used was 50 family companies listed on the Indonesia Stock Exchange in 2013-2017. This sample uses a purposive sampling method based on predetermined criteria. The corporate governance mechanism used is an independent board of commissioners and an audit committee. The company value is calculated using the book value (PBV). In testing hypotheses, the method used is multiple regression analysis. The results of this study indicate that if the independent board of commissioners has no influence on the value of the company measured using the book value of prices and the audit committee has a positive influence on the value of the company measured using the book value of prices.]]>
<![CDATA[PENGARUH KUALITAS INFORMASI DAN KUALITAS LAYANAN TERHADAP SIKAP DALAM PENGGUNAAN SISTEM APLIKASI DENGAN KEMUDAHAN PENGGUNAAN SEBAGAI VARIABEL INTERVENING PADA JASA TRANSPORTASI ONLINE (GOJEK) DI YOGYAKARTA ]]>
<![CDATA[Putri Aprilia Isnaini]]>;
<![CDATA[Ida Bagus Nyoman Udayana]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 2 (2019): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v27i2.55
<![CDATA[This writing is done to determine the effect of information quality and service quality on attitudes in the use of application systems with the ease of use of the system as an intervining variable in online transportation services (gojek) in Yogyakarta. The sample in this study is customers who use online motorcycle transportation services in Yogyakarta. The sampling technique uses accidental sampling technique. Data collection is done by distributing online questionnaires through the Goegle form and distributed with social media such as WhatsApp and Instagram on a 1-4 scale to measure 4 indicators. The results of this study show 1) the quality of information affects the ease of use, 2) the quality of service affects the ease of use, 3) the quality of information influences attitudes in use, 4) the quality of services does not affect attitudes in use, and 5) ease of use attitude in use.]]>
<![CDATA[PENGARUH FINANCIAL TECHNOLOGY TERHADAP KEPUASAN KEUANGAN DENGAN CAPAIAN KEUANGAN SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Pristin Prima Sari]]>;
<![CDATA[Risal Rinofah]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 2 (2019): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v27i2.56
<![CDATA[This study aims to investigate the mediation role of financial experience on the link between financial technology and financial satisfaction of Small Business Enterprise (SME) in Beringharjo Market in Yogyakarta. This study uses primary data and random sampling. This Study uses questionairre with likert scale. This study collects data to respondent in Beringharjo Market of Yogyakarta Special Region. The results of the study are the F test showing that financial performance can mediate the effect of using financial technology on financial satisfaction. Financial technology can improve the financial performance of small businesses and financial achievements can increase the financial satisfaction of small businesses in Beringharjo market. Thus, financial performance can mediate the influence of Financial Technology on financial satisfaction. The criteria for the role of mediation in financial performance are fully mediated, meaning that financial performance partial mediated the relationship between financial technology and financial satisfaction. This study can be used to campaign fianncial technology to small busniess entreprise (SME), to develop small business entreprise (SME), to make decision in business especially small business entreprise (SME).]]>
