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Contact Name
Deni Juliasari
Contact Email
ejournal@itbwigalumajang.ac.id
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+62334-881924
Journal Mail Official
ejournal@itbwigalumajang.ac.id
Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia
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Kab. lumajang,
Jawa timur
INDONESIA
Wiga : Jurnal Penelitian Ilmu Ekonomi
ISSN : 20880944     EISSN : 25495992     DOI : https://doi.org/10.30741/wiga
Core Subject : Economy, Social,
Wiga : Jurnal Penelitian Ilmu Ekonomi is published twice a year in March and September, published by Sekolah Tinggi Ilmu Ekonomi Widya Gama since March 2011. Wiga : Jurnal Penelitian Ilmu Ekonomi is intended as a forum for publishing scientific articles in the field of economics : Accounting, Banking, Taxation, Management, Marketing.
Articles 151 Documents
Analisis Modal Kerja Usaha Kecil Dalam Rangka Peningkatan Kinerja Usaha Menghadapi Era Pasar Bebas: Kabupaten Lumajang Wiyono, M. Wimbo; Lisa, Oyong
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.449 KB) | DOI: 10.30741/wiga.v1i2.46

Abstract

Obstacles faced in developing small businesses in the City of small businesses in particular Lumajang Lumajang similar to problems faced by small businesses nationally, the gap between medium and large businesses increasingly widened. Small businesses in Lumajang generally weak in the capital, difficulties in obtaining capital, including working capital, weaknesses in management and low quality of human resources. The results of calculations and studies have been conducted that shows a general hypothesis expressed in this research can be proved, for the following reasons: (a) The results of calculation of working capital requirements based on the amount of sales volume achievement generally showed nearly (90%) small businesses that use the lack of working capital. (b) The effect of poor working capital management also affect the competitive ability of small businesses so that if this continued without looking for solutions not covered will likely affect the existence and competitiveness of small businesses in the future, especially in the era or the era of Global AFTA
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Audit: KPRI Kabupaten Lumajang Lisa, Oyong
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.231 KB) | DOI: 10.30741/wiga.v1i2.47

Abstract

The main objective of this study is to examine factors to influence audit demand to KPRI in the central Java. These factors are sum of members, size, cost of audit, sum of debit, and management perception. Data were collected from 150 Manajer of broad of cooperative KPRI in Lumajang and in sub-district with random sampling. The hypothesis was analysed using logistic regression. The result shows that variables sum of members, sum of debt and management perception were significantly to influence audit demand to KPRI. These variables size and cost audit were not significantly to influence audit demand to KPRI.
Kedudukan Dan Prosedur Amdal Dalam Pengelolaaan Lingkungan Hidup Taufiq, Muchamad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.718 KB) | DOI: 10.30741/wiga.v1i2.48

Abstract

Dimiciling and Proscedure Analyse Concerning Impact Environment (AMDAL) in Management of Environment Expected. Attendance of Code/Law Number 23 Year 1997 about Management of Environment Expected to bring fresh wind in Environment Area Law of National commencing from the date of 19 September 1997. Code/Law Number 23 Year 1997 this here in after more knowledge with “UUPLH”. Have is common / pulic is existence of a activity of development besides affecting positive lso can give negatif impact. Where as government as owner of attribution to give or refuse a application of environment permit shall have clear standart. Activity of development which more and more to mount to contain contamination risk and mutilation of environment so that elementary function and structure of ekosistem becoming supporter of life can destroy. Contamination and mutilation of that environment will represent sosial burden, which is on finlly government and society have to account the exp[ense of its cure. One of the fundamental condition a environmental permit can be published to development plan industrial and any construction which have been arranged clearly is Making of Document of AMDAL (PP No. 27 Year 1999). Target of management of environment conducted to : preventing negatif impact, overcoming and controlling negatif impact of arising out and improve positive impact so that the impact give big benefit. Reality in field to point out that existence of AMDAL as condition application of environmental permit do not be executed better. For example all “pemrakarsa” tend to conduct former construction aktifitas, newly Document of AMDAL made. Condition that way not true, because Document of AMDAL, RKL and of UPL represent pregnant and environmental guide instrument of agreement meaning when coming into contact with other society. When problem appear on field, hence Document of AMDAL become importantly. Gift procedure of permit become “channel structure” which must be paid attention. When Document of AMDAL not yet been made, on the basis of what governmental publish permit ? Exactly exsistence of Document of AMDAL will very assisting
Pelimpahan Pajak Bumi Dan Bangunan Sektor Pedesaan Dan Perkotaan (PBB-PP) Dan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Menjadi Pajak Daerah, Antara Peluang Dan Tantangan Sunyoto, Sunyoto; Hidayanti, Ery
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.984 KB) | DOI: 10.30741/wiga.v1i2.49

Abstract

Artikel ini membahas tentang pelimpahan Pajak Bumi dan Bangunan Sektor Pedesaan Perkotaan (PBB-PP) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) kepada Pemerintah Daerah oleh Pemerintah Pusat sebagaimana di atur di dalam Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Dengan adanya UU tersebut, maka PBB-PP dan BPHTB yang semula menjadi pajak pusat dilimpahkan menjadi pajak daerah. Pelimpahan PBB-PP secara efektif baru berjalan awal tahun 2014. Sedangkan pelimpahan BPHTB kepada pemerintah daerah secara efektif pada tanggal 1 Januari 2011. Dengan demikian pada awal tahun 2011 dan seterusnya kewenangan untuk memungut BPHTB sudah beralih kepada Pemerinrah Daerah. Permasalahannya adalah sebagian besar Pemerintah Daerah belum siap menyongsong UU yang baru dan belum menyiapkan payung hukum berupa Peraturan Daerah (Perda) tentang BPHTB sebagai dasar pemunmgutan BPHTB. Akibatnya, peluang yang semestinya segera direspon oleh Pemerintah Daerah untuk meningkatkan perolehan pendapatan asli daerah justru menjadi sebuah permasalahan yang berpotensi tidak terpungutnya (potential loss) pendapatan daerah. Artikel ini akan membahas bagaimana kesiapan Pemerintah Daerah dalam menyongsong UU yang baru ini.
Analisis Rasio Keuangan Camel Terhadap Prediksi Kepailitan: Bank Umum Swasta Nasional di Indonesia Periode 2004 – 2007 Budiwati, Hesti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.011 KB) | DOI: 10.30741/wiga.v1i2.50

Abstract

The challenge of the banking sector in the future will be more severe, most of which are perceived as a failure of risk management in managing risk can lead to bankruptcy. CAMEL financial ratio analysis can be used as an early warning system of bankruptcy. The purpose of this study are: 1) to obtain empirical evidence regarding differences in financial ratios simultaneously CAMEL significant between bankrupt and insolvent banks, 2) to obtain empirical evidence regarding differences in financial ratios partially CAMEL significant between bankrupt and insolvent banks, 3) to obtain empirical evidence regarding the dominant CAMEL financial ratio in differentiating the bank bankrupt and not bankrupt and 4) to determine the ability of the prediction of several variables distinguishing the CAMEL financial ratios in predicting bankruptcy. Based on the purpose of this study include explanatory research to test the ability of CAMEL financial ratio of CAR, KP, APYD, APYDAP, NPA, PPAP, ROA, ROE, NIM, BOPO, the FBI and the LDR, in predicting bankruptcy in the National Private Banks in Indonesia period 2004 to 2007. The financial statements are used for bank bankruptcy is a two-year financial statements before the bankruptcy, while for banks that do not fit with the bankrupt bank's financial reporting period of bankruptcy. Analysis tools used to test the hypothesis is discriminant analysis using the direct method. The results showed: 1) CAMEL financial ratio to simultaneously have a significant difference between bankrupt and insolvent banks, 2) CAMEL financial ratio that have significant differences between the bank's partial bankruptcy and no bankruptcy is PPAP, ROE, NIM, BOPO and LD, 3 ) CAMEL financial ratio in the aspect of profitability (earnings) ratio of the NIM is the dominant bank in distinguishing bankrupt and not bankrupt, 4) The prediction of several variables distinguishing the CAMEL financial ratio can be used to accurately predict bankruptcy and stable. Other results obtained from this research is by using a model of the cut-off point, the discriminant function generated by CAMEL financial ratio to predict bank is able to distinguish who is in financial trouble.
Implementasi System Akuntansi Pemerintah Daerah Di Era Otoda Hidayanti, Ery
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.785 KB) | DOI: 10.30741/wiga.v1i2.51

Abstract

Indonesian Constitution of 1945 mandates that local goverment authorities to regulate and manage their own affairs according to the principle of autonomy and duty of assistance. Granting autonomy to the regions aimed to accelerate the realization of public welfare through the improvement of service, empowerment and and community roles. One of the concrete efforts of local government is to achieve the transparency and accountability of the government financial reports that meets the on time principles and prepared to follow the government accounting standard that has been generally accepted. As we know that the Law No. 17 of 2003 regarding State Finances and the Law No. 1 of 2004 on State Treasury and the Law. No. 32 of 204 on Local Government, mandates the use of Government Accounting Standards (SAP) as a guide and reference for goverment /local goverment in preparing the financial statements. Therefore, local government financial statements before submission to the public through the legislature (parliament) first must be audited by an independent agency, in this case is the Supreme Audit Agency (BPK) of the Republic of Indonesia. It is as mandates in the Law. No. 17 of 2003 on State Finance; Act. No. 1 of 2004. It can be concluded that the Professional Accountants have an important role as intellectuals in all activities as well as a change agent in achieving the Corporate Governance.
Kajian Hukum Terhadap Perselisihan Pemutusan Hubungan Kerja Secara Sepihak Pada Perusahaan Taufiq, Muchamad; Hidayat, Zainul
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.463 KB) | DOI: 10.30741/wiga.v1i2.52

Abstract

Invite to invite number Republic of Indonesia: 2 year 2004 about connection disagreement industrial mention, " work connection severance disagreement that disagreement because inexistence same as opinion hits work connection terminating that done by one of the parties" . Confirmed also in section 3 that, " connection disagreement industrial obligatory strived for the completion beforehand pass negotiation bipartite upon mutual consensus to achieve agreement" . Disagreement ends in PHK most often if in character unilateral that is caused by boss and worker, but importantest analysis to PHK caused by boss because bot rarely laid worker position as weak side, in pressure, treated inequitable, also inhuman. This watchfulness lifts troubleshoot about procedure PHK with legal consequences on phk unilateral that caused by boss. This watchfulness uses to approach law and regulation because this watchfulness to focus in applications and analysis towards law and regulation related to work connection severance disagreement. Law ingredient that used in this watchfulness covers primary law ingredient that is law and regulation related work connection severance disagreement, while secondary law ingredient covers books or literature related to work connection severance disagreement and to working. Law ingredient collecting technique passes book study, the essentials is registerred by using card system. method that used in law ingredient collecting snowball method. Ingredient analysis is done to conclude deductively. use premis major, furthermore applied in unilateral work connection severance disagreement event in companies “premis minor”, furthermore pulled konklusi-. Watchfulness to detect, realize, with analyze procedure PHK at company and legal consequences PHK in company. watchfulness benefit theoretically be evaluation towards procedure PHK found in invite to invite Number : 12 year 1964 so that can be made base law source repair to employed and the practise benefit reality law protection for worker so that created certainty principality and law justice
Analisis Kemampuan Intelektual dan Motivasi terhadap Kinerja Dosen Jariah, Ainun
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.048 KB) | DOI: 10.30741/wiga.v1i2.53

Abstract

Lecturer holds a strategic position in the effort to create a professional and qualified graduates that can meet the needs of professional human resources is needed components that support the performance, intellectual and motivational lecturer in the learning process. Various educational resources such as, facilities and infrastructure, cost, technology, information, students and parents of students can function well if the professors are good also has the ability to use all available resources, the results of the analysis concluded that unlicensed intellectual ability lecturer in the medium category. This intellectual ability significantly positive effect on the performance of lecturers at 66,7%. The higher intellectual abilities will be followed by an increase in faculty performance in teaching and learning. Work motivation lecturer in the high category. The motivation of this work is significantly positive effect on the performance of lecturers at 20.50%. The higher the motivation of lecturers will be followed by an increase in faculty performance in teaching and learning. Intellectual ability and motivation significantly positive effect on teacher performance that is equal to 46.76%. With the high intellectual ability and supported with high work motivation will positively impact the performance of lecturers in teaching and learning.
Pengaruh Motivasi Dan Kemampuan Serta Komitmen Terhadap Kinerja Pengurus Upk Pnpm Mandiri Perdesaan Di Kabupaten Lumajang T.Kasim, Kasno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.708 KB) | DOI: 10.30741/wiga.v2i1.54

Abstract

This study aims to determine the influence of motivation and ability and commit- ment as well as simultaneous and partial view of the dominant of the Performance Management UPK PNPM Mandiri Rural In Lumajang of 60 respondents. The hypothesis in this study is the motivation and the ability and commitment to si- multaneously have a significant effect on the performance committee UPK PNPM Mandiri Rural on Lumajang. Motivation and the ability and commitment partially significant effect on the performance committee UPK PNPM Mandiri Rural Dis- trict Lumajang.Variabel motivation dominant influence on the performance com- mittee UPK PNPM Mandiri Rural on Lumajang. The results of this study indicate: 1). Fcount value of 18.274 while the value of 2.769431 Ftable with probability = 0.000 when compared then Fcount > Ftable with α <0.5, then reject or accept Ho Ha. Coefficient of determination R-square value is equal to 0.495, which means that approximately 49.5% of the motivational variables (X1) and ability (X2) and commitment (X3) jointly have a significant influence on performance (Y). 2). Val- ue of 3.372 Ttable Tcount X1 = 2.003 with a probability of 0.001. Value of 2.087 Ttable Tcount X2 = 2.003 with a probability of 0.041. Value of 2.473 Ttable Tcount X3 = 2.003 with a probability of 0.016. Because Tcount > Ttable and a significance level of α <5%, then the partial variables X1 and X2 and X3 affect significantly on the performance variable (Y). Thus Ho, Ha is rejected or accepted. 3). Based on the analysis of each variable indicates standardized regression coefficients of the regression coefficient of 36.9% Motivation β1, β2 Traffic of 23.5%, 27.9% Commitment β3 or β1> β3> β2 thus dominant influence motivational variables on performance. This quantitative study provides an overview of the importance of motivation and the ability and commitment to improving employee performance. If the motivation and the ability and commitment to get less attention then it will be a decrease in employee performance.
Amortisasi Goodwill: Kajian Literatur dan Riview Beberapa Artikel Penelitian Terkait Amortisasi Goodwill Hidayanti, Ery; Sunyoto, Sunyoto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.537 KB) | DOI: 10.30741/wiga.v2i1.55

Abstract

Goodwill tidak dapat diukur secara langsung. Nilainya secara umum ditentukan melalui penilaian yang didasarkan pada asumsi penilai. Akibatnya, nilai goodwill ditentukan secara subjektif. Masalah pengakuan goodwill dalam laporan keuangan telah mendapat pendukung dan penentang dikalangan kaum profesional. Seiring dengan akan diberlakukannya Standart Internasional (IFRS) maka penggu- naan fair value dalam memperlakuan goodwill akan mengalami pergeseran. Pen- dekatan amortisasi dengan periode yang tidak boleh lebih dari 20 tahun mendapat kritikan tajam dari para analis dan pembuat laporan keuangan, yang mengatakan bahwa amortisasi goodwill tidak dapat dipercaya untuk bisa memberikan gambaran perusahaan saat ini dan yang akan datang , dengan alasan bahwa goodwill diang- gap mengurangi laba dan akan berdampak pada penurunan nilai saham perusahaan (Jennings et al.,2000).

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