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INDONESIA
Jurnal Wacana Ekonomi
Published by Universitas Garut
ISSN : 14125897     EISSN : 2715517X     DOI : -
Core Subject : Economy, Science,
Jurnal Wacana Ekonomi mengupas dan mendesiminasikan informasi ilmiah/ pengetahuan yang berkaitan dengan ilmu ekonomi sebagai ilmu yang mempelajari perilaku manusia dalam memilih dan menciptakan kemakmuran. Jurnal Wacana Ekonomi merupakan media komunikasi ilmiah dalam pengembangan dan penyebarluasan ilmu yang merupakan hasil-hasil penelitian, kajian, analisis, dan gagasan ilmiah dalam bidang ilmu ekonomi, akuntansi, manajemen, dan bisnis.
Articles 6 Documents
Search results for , issue "Vol 19, No 1 (2019): Jurnal Wacana Ekonomi" : 6 Documents clear
Orientasi Wirausaha dan Network Capability dalam Upaya Peningkatan Kinerja pada IKM Penyamakan Kulit di Sukaregang Kabupaten Garut Fitrin Rawati; Husni Muharam; Erik Kartiko
Jurnal Wacana Ekonomi Vol 19, No 1 (2019): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v19i1.682

Abstract

The purpose of this study was to determine the effectiveness of entrepreneurial orientation and network capability on the performance of the leather tanning IKM in Sukaregang, Garut Regency, and to determine the supporting and inhibiting factors of entrepreneurial orientation and network capability at the leather tanning IKM in Sukaregang, Garut Regency. As for the research method, for descriptive data analysis with frequency analysis and verification analysis with the help of software Partial Least Square (PLS) version 3.0. The finding of this research is that entrepreneurial orientation is effective in improving the performance of the leather tanning IKM in Sukaregang, Garut Regency. Then Network capability is effective in improving the performance of the leather tanning IKM in Sukaregang, Garut Regency. The supporting factor for entrepreneurial orientation is the Level of Commitment to Company Resources, while the inhibiting factor for entrepreneurial orientation at the leather tanning IKM in Sukaregang, Garut Regency is the Level of Courage to Invest with Uncertain Returns. Then the supporting factor for network capability at the leather tanning IKM in Sukaregang, Garut Regency is the ability to build good personal relationships with business partners. Meanwhile, the inhibiting factor for network capability at the leather tanning IKM in Sukaregang, Garut Regency is the level of knowledge of partner strengths.
Pengaruh Risiko, Materialitas, Internal Control Relevan Audit, Kompleksitas Audit Terhadap Pertimbangan Auditor Atas Prosedur Audit Agustine Sulviani
Jurnal Wacana Ekonomi Vol 19, No 1 (2019): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v19i1.637

Abstract

Considering exact audit approach, planning and perform advance audit procedure based on risk assessment which identified whether it’s financial statement or assertion level, These were auditor professional judgment, recognizing the highest amount of materiality misstatements which influence the user of financial statement in their decision. If classess of transactions consisted low inherent risk, only the substantive analytical procedures necessary would be provide audit evidence sufficiently. However, if risks assessed are low because of the participation of internal control relevance to audit, then the auditor will test the internal control as well. Initially, process and bookkeeping complex transactions are motivated auditor to perform audit procedure and relevant activity to obtain relevant information. Their motivation is because they believe in every transactions contained risk factors due to fraud or error and its occured beyond their insights. The aim of this study is to recognize whether audit risk, materiality, internal control relevance to audit and audit complexity are related with the auditor profesional judgment in audit procedure. The study carried out on public accountants whose registered in BPK-RI and they  served on audit firm in Bandung. The study using non probability techniques to select the sample, as of 29 selected public accountants have gathered as respondents. Analyzed data statistics examined the hypothesis using t and f tests showed that the audit risk, materiality, internal control relevance to audit and audit complexity have significance effects on profesional judgment in audit procedures, whether it is individual or together.
Identifikasi Persepsi Wisatawan Terhadap Transportasi Wisata Saba Kota Cimahi (Sakoci) Di Kota Cimahi Desy Oktaviani
Jurnal Wacana Ekonomi Vol 19, No 1 (2019): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v19i1.622

Abstract

Cimahi city tourism continues to experience rapid development, imahi city which has the nickname of the army city, trying to introduce Cimahi as a military triangle city to prospective tourists, with a unique way of launching tourist transportation in the form of buses called Sakoci, in march 2019 which aims which gives comfort, security and convenience to tourists when travelling in the city of Cimahi. Based on this, it is necessary to study the perception of tourism on lifeboat tourism transportation so that, it can be on target and beneficial, especially for the city of Cimahi tourism. The development of lifeboat tourism transportation is an effect and increased tourist demand is also a positive impact caused. Then it requires direction, especially regarding the needs and desires of tourists, thus it is deemed necessary to conduct research with the title identification of tourist perceptions of the transportation of the city of  Cimahi Saba (lifeboat) in the city of Cimahi.This quantitative research was conducted in the city of Cimahi and aimed to identify tourists using lifeboats and reveal the perception characteristics and patterns of travel and tourist transportation. The researcher analyzes the data obtained by using the Importance Performance Analysis (IPA) method, this analysis method seeks to find which elements are considered important by tourists, so that suggestions and conclusions can be drawn for lifeboat transportation services. From this study produced an analysis of the type of tourist transport lifeboats received high attention from tourists. However, there are still many shortcomings that can reduce visitors on trips, uncertain visits, tours and frequency of tours as well as convenience of bus stop facilities, this needs specials attention to provide a good tourist experience and make tourists able to help to use lifeboats in the future.
Kualitas Pelayanan Kredit, Kepuasan Nasabah dan Loyalitas Nasabah Studi pada PT. Bank Mandiri Tbk Gunawan Saputra
Jurnal Wacana Ekonomi Vol 19, No 1 (2019): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v19i1.776

Abstract

The purpose of this study was to determine the effect of credit service quality on customer satisfaction and its impact on customer loyalty at PT Bank Mandiri (Persero) Tbk with 140 respondents using a sampling technique called purposive sampling. This study uses Structural Equation Modeling (SEM) analysis with the help of the AMOS program. The results of this study indicate that service quality has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on customer loyalty and service quality and customer satisfaction has a positive and significant effect on customer loyalty.
Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan Hani Siti Hanifah
Jurnal Wacana Ekonomi Vol 19, No 1 (2019): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v19i1.629

Abstract

This study aims to determine the effect of implementing government accounting standards and internal control systems on the quality of financial reports. Length of the Regional Financial and Asset Management Agency (BPKAD) Garut Regency. The population used as a sample is as many as 55 respondents. The research method is a quantitative method with data collection through literature, questionnaires, and interviews. While the data processing technique uses the SPSS version 21.0 statistical application. The results showed that simultaneously government accounting standards and internal control systems have an effect on the quality of financial reports.
Relationship Marketing terhadap Customer Retention pada Warung Langsam 13 Garut Tatang Mulyana; Intan Tenisia Prawita; Vina Gunawan
Jurnal Wacana Ekonomi Vol 19, No 1 (2019): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v19i1.1121

Abstract

The purpose of this study was to determine the effect of relationship marketing on customer retention at Warung Langsam 13 Garut. The hypothesis used in this study is that there is a relationship marketing effect on customer retention at Warung Langsam 13 Garut. This research uses a descriptive method. The respondents from this study were 97 respondents who were selected using simple random sampling technique. The analysis technique used in this study is the validity and reliability test, simple linear regression analysis, and hypothesis testing using SPSS Software. The conclusion of this study is that there is an effect of relationship marketing on customer retention at Warung Langsam 13 Garut. This means that the better the relationship marketing that is done by a company, the more customer retention in the company. To have loyal customers, the company must strive to maintain it. Customer retention will bring benefits in this case long-term income, in addition to supporting the company's programs, both in the form of developing new products and services provided by the company

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