Wiga : Jurnal Penelitian Ilmu Ekonomi
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.
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Determinants of Firm Value in Banking Companies in Indonesia
Femba Akris Diantoro;
Ahmad Roziq;
Wahyu Agus Winarno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v6i3.814
This study aims to of the variables determining the value of banking companies in the 2018-2020 period, sample selection using purposive sampling, which used the annual financial statements of banking companies. Research using path analysis results in research that Liquidity, firm size, capital structure is not significant to the value of dividend policy dividend significant effect. Liquidity, company size, capital structure and policies dividends are not significant to firm value, while profitability is significant to firm value. The implication of banking companies for issuers in Indonesia is that with the awareness that issuers have of the importance of company value, it must be maintained properly, because it can be influenced by a separate thought or perception of investment, and companies in increasing company performance. The implications of the theoretical benefits of this research are expected to provide information or contribute to the development of existing theories in Indonesia, so that academics can get enough information for further research on firm value.
The Effect of IT Use on Organizational Performance in Terms of Organizational Learning in the Healthcare Industry
Andri Rianawati;
Faizal Susilo Hadi;
Ahmad Johan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.820
The use of IT has been massively used in improving organizational performance, including the performance of health institutions. Improved performance can be achieved by various schemes, one of which is increasing organizational learning. For this reason, this study is an attempt to examine information and technology in an effort to increase absorptive capacity in the role of organizational learning in the health care industry. The method used in this research is quantitative with an online survey. Structural equation modeling is used to analyze the path analysis test. The results of this study indicate that IT has a positive influence on organizational learning, both the first outcome, namely knowledge transfer and the second outcome, namely absorptive capacity, as well as on the performance of health care institutions. This research provides both theoretical and practical contributions. The theoretical contribution is adding literacy related to IT functions to improve organizational performance in the role of organizational learning. While, the practical contribution is to provide a view that in the implementation of IT it is necessary to pay attention to organizational learning so that IT functions properly.
The Effect of Profitability, Company Size, and Tunneling Incentive on Tax Avoidance with Transfer Pricing as a Moderating Variable
Roji Rohmani;
Aminul Amin
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.856
Tax avoidance is one of the ways carried out by taxpayers as an effort to reduce the burden of taxes paid legally by utilizing the gray area of taxes. However, in 2020 state losses reached Rp. 68.7 trillion due to tax avoidance. This study aims to examine the effect of profitability, company size, and tunneling incentives on tax avoidance with transfer pricing as a moderation. The research population is manufacturing companies listed on the IDX in 2019-2021. The research sample was 29 companies, selected using the purposive sampling method. This research is a quantitative study using Moderated Regression Analysis (MRA). The results of this study show that profitability, tunneling incentives and transfer pricing have a positive effect on tax avoidance. The size of the company has no effect on tax avoidance. Transfer pricing has been shown to moderate the effect of profitability and company size on tax avoidance, while in the tunneling incentive variable, transfer pricing has not been shown to moderate the effect of the tunnelling incentive variable on tax avoidance.
Determinant of the Corporate Social Responsibility (CSR) Disclosure at Mining Company
Arfan Ikhsan;
Muhamad Yamin Noch;
Ngatemin Ngatemin;
Meilaty Finthariasari;
Azizul Kholis
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.861
Research tries to test the effect deferred exploration and development, profitability, and solvency on CSR disclosure (CSRD). Population research are all registered mining company on the Indonesia Stock Exchange (ISE) from 2017 to 2020. Eleven companies according to the sample criteria of this research with purposive sampling technique. The results research summarize that BEPT and DAR, partially, do not affect the scope of CSRD with significant values of 0.594 and 0.089. Besides that, ROA variable has partial effect on CSR disclosure with a significant value 0.048. Based on the test, it found that BEPT, ROA, and DAR was affect to the extent of CSR disclosure in mining companies with a significant value of 0.014. This research concludes that BEPT and DAR do not positively effect on CSR disclosure, while ROA affects to extent of CSR disclosure.
Convalsent Plasma Inventory Cost Identification as Health Accounting Implementation in the Indonesian Red Cross Blood Transfusion Unit, Lumajang Regency
Siti Maryam;
Whedy Prasetyo;
Ahmad Roziq
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.862
Supplies in health organizations are health services. The inventory in this study is about convalescent plasma, which is a supply of health services provided to provide therapy for the recovery of Covid-19 patients. The inventory costs are needed in calculating the cost of convalescent plasma supplies in order to determine whether the applied rates have met the costs incurred in procuring convalescent plasma supplies as a result of the implementation of health accounting. The purpose of this study was to determine the cost of convalescent plasma supplies and to find out whether the dose applied to the patient was sufficient to replace the cost of supplies incurred. This research uses quasi-qualitative method, data collection method is observation, interview, and documentation. The results of this study indicate that the study of the cost of convalescent plasma supplies above can be seen that the inventory cost is influenced by several factors, including donor factors and consumables used. Each plasma donor produced is different. This will affect the cost of convalescent plasma supplies in each bag. With this research, the Indonesian Red Cross Blood Transfusion Unit, Lumajang Regency, applies the calculation of inventory cost per bag on blood component products, mainly convalescent plasma.
The Role of Social Media Adoption and Dynamic Capabilities to Boost SMEs Performance: A Moderated Analysis
Uce Karna Suganda;
Tuti Asmala;
M. Dana Prihadi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.863
The objective of this study is to examine and analyze the direct influence of social media adoption and dynamic capabilities in increasing SMEs performance. It also considers market orientation as a moderating variable to understand more about the condition by which the relationship between the variables can be strengthened or weakened. By using quantitative approach, this study focuses on culinary SMEs in Bandung, West Java. The number of samples is 300 respondents, and the data is collected through giving questionnaire using Google Forms to culinary SMEs actors. The findings of this study indicate that both social media adoption and dynamic capabilities have a positive influence on SMEs performance. Furthermore, this study also prove that market orientation can strengthen the relationship between social media adoption and SMEs performance, as well as dynamic capabilities and SMEs performance. Finally, several implications are pointed out for both practitioners and scholars.
Akar Bahar Craft a Business Development Strategy to Increase Income
Fetri Setyo Liyundira;
Khoirul Ifa;
Kasno Kasno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.868
In the era of the modern economy, producers not only sell their products directly to final consumers, but also use the services of various parties such as intermediary agents and distributors. People's income can certainly be obtained with the success of how to manage finances, product innovation and marketing. This study uses primary data by distributing questionnaires to Akar Bahar craftsmen. There are three factors examined in this study, firstly financial management, knowledge of financial management in the business is still relatively low so they think they don't really need financial management in stabilizing and increasing people's income because the income they earn will be replayed as business capital. Furthermore product innovation which is also not related to the income because product innovation may only be for sweeteners will not change or increase people's income, especially Akar Bahar craftsmen because it is considered too much time wasted to expand the line, adding new products because of the old product it can still be sold. The third, marketing is very closely related to people's income, because marketing is an important activity of all business carried out by companies, especially for profit-oriented companies in an effort to meet consumer needs and desires.
Exploring CSR and Financial Performance in Oil and Gas Industry
Olivia Tanaya
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.869
Paris Agreement requires many firms, regions, and nations to put more attention on corporate social responsibility (CSR). However, not all industries could move into climate change mitigation easily. Oil and gas industry is one of industries that have dilemma. This industry is highly contributed to gas emission, but they cover it by becoming the leading of CSR activities. On the other hand, doing CSR requires firms for using their resource for non-profitable purposes. This condition gets worse due to in recent years oil and gas industry struggles to operate their business. Hence, the decision for doing CSR needs to be evaluated. This research aims to determine the impact of corporate social responsibility (CSR) on the firm’s financial performance which uses a fixed effect of panel data model for the study period from 2015-2019. Based on the results, CSR, especially social dimensions can increase the firm’s financial performance in the short term. It enables firms to build a good reputation which can attract more investors who consider the social impact of their investment portfolio. Further, since the impact of CSR is more pronounced in the economic downturn, it may not be effective in the future market value.
Increasing Employee Performance through Motivations and Work Discipline in UPPKH Bandung City
Dede Hertina;
Dian Septiani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.872
The purpose of this study is to examine and analyze the influence of motivation and work discipline on employee performance. Data collection was carried out by distributing questionnaires, the population of this study was the UPPKH Bandung City, amounting to 60 by using purposive sampling obtained a sample of 58. This research method uses a quantitative descriptive approach. The results showed that simultaneously motivation and work discipline have an effect on employee performance. This is evidenced by the results of the simultaneous test and partial test. Therefore, the test results of this study indicate that there is a simultaneous influence between motivation and work discipline variables on the performance of employees in UPPKH Bandung City.
Medicine Logistic Management: A Case Study at Sari Medika Pharmacy Malang
Risqa Divacik Putri Aziz;
Tasnim Nikmatullah Realita;
M. Rofiudin
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.880
Medicine unavailability and expired of goods, and there's no medicine stock, excess medicine stock which will have retail and business consequences. The medicine logistic management problem that arose at Apotek Sari Medika Malang therefore, it need to evaluate for each process. The descriptive qualitative research aims to explore the theory and laws of medicine logistics management at Apotek Sari Medika Malang, which is appropriate to determine the availability of medicines in the pharmacy. Data collected by interviews with three informants. The results showed medicine logistics management at Apotek Sari Medika Malang has not been running effectively and efficiently. The conclusion is based on the input results such as insufficient medicine storage facilities and improperly implemented procedures according to laws of. The stage of the medicine selection process, the planning process for medicine procurement, procurement, receipt, storage, and control is still not effective, and finally. The output shows that Sari Medika Pharmacy is capable of sufficient medicine availability, but goods can still be found accumulating until death moving and expired date.