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Wiga : Jurnal Penelitian Ilmu Ekonomi
Published by Institut Teknologi dan Bisnis Widya Gama
ISSN : 20880944     EISSN : 25495992     DOI : https://doi.org/10.30741/wiga
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol. 13 No. 2 (2023): September 2023" : 14 Documents clear
A Corporate Tax Aggressiveness Influenced by CSR and Financial Ratios Tiolina Evi; Fajar Sasongko
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1021

Abstract

The purpose of this study is to investigate and analyze the relationship between corporate social responsibility, leverage, and company size and tax aggressiveness. Using the GRI-4 indicator with 91 items, the research examines corporate social responsibility as an independent variable. The debt-to-asset ratio is used to evaluate leverage, whereas the natural logarithm of total assets is utilized to evaluate the magnitude of a company. In this study, the dependent variable is tax aggressiveness, as measured by the Effective Tax Ratio (ETR). The annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were analyzed for this study. Types of research this is quantitative research. The sample selection procedure utilized a method of purposive sampling, yielding a total sample population of 157 businesses. However, only 54 businesses fulfilled the inclusion requirements for the study. The collected data was analyzed using version 26 of the SPSS software. According to the study's findings, corporate social responsibility has a substantial effect on tax aggressiveness. The study found no positive or statistically significant effects of leverage or company size on tax aggressiveness.
Determinants Of Human Development Index In Papua Province 2012-2021 Waridatul Afalia; Ikrima Hamda; Shella Aurelia Adriana; Ahmad Fahrudin Alamsyah; Novi Lailiyul Wafiroh
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1076

Abstract

The Human Development Index (HDI) aims to emphasize that a country's development assessment should be based on the capabilities of its population. Papua, as the province with the lowest HDI in Indonesia, reflects the poor level of living and human development in Papua. Although Papua is a special autonomous region that receives an allocation of funds, its public services and people's welfare still lag behind other provinces in Indonesia. The purpose of this study is to understand how Special Autonomy Funds, Sharia Financing, Information and Communication Technology (ICT), and Average Length of School (ALS) affect the Human Development Index. This study uses Error Correction Model (ECM) as an analysis method. The results showed that ICT did not have a significant effect on HDI, Special Autonomy Fund had a negative influence in the short term and a positive influence in the long term, Average School Year had a positive influence in the short term and a negative influence in the long term, while Islamic Bank Financing had a positive influence both in the short and long term.
The Effect of Local Taxes, Human Development Index, And Investment on Labor Absorption on Economic Growth Eko Budi Satoto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1080

Abstract

The study seeks to examine how local taxes, the human development index, and investments in labor absorption affect economic growth. Utilizing Smart PLS 3.0 for testing and statistical analysis, the research approaches include SEM analysis tools. The study's findings demonstrate that a variety of elements, including regional taxes, the Community Development Index, and investments, have a favorable and considerable impact on the region's ability to absorb workers. This demonstrates how raising local tax income, raising the community development index, and raising investment may all contribute to more job prospects in the area. The research also demonstrates that the same elements—local taxes, the Community Development Index, and investments—have a favorable and considerable influence on regional economic growth. This suggests that more investment, improved community development, and higher local tax revenues can all have a favorable impact on the area's economic growth. Last but not least. Furthermore, this study shows that employment has a positive and substantial impact on economic growth, indicating that a rise in the employment rate might help the region's economy expand as a whole.
Value Chain and Supply Chain Management of Products from Women Farmer Groups in South Tangerang Tukhas Shilul Imaroh; Katri Widiyani; Fauzan Muttaqien
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1088

Abstract

This study aims to analyze the operational process of the production of Farmer Women's groups effectively based on supply chain management, and determine the internal condition of the organization by using value added analysis (value chain). The analytical method used is supply chain management and value chain analysis. The purpose of this research was to find out and analyze the Supply Chain Management and value chain analysis of products produced by the Farmer Women's Group. The data analysis method used in the framework of assessing the performance of internal value added with Value Chain Analysis and knowing the process of the supply chain or supply chain. This research is included in TKT 2, namely formulating the concept of technology and its application to the UKM object of the Cempaka Farmers' Group in South Tangerang. The results obtained were three superior products, namely cumin plants and their preparations, python plants and their preparations, and butterfly pea plants and their preparations. Value chain by formulating the main factors and supporting factors for activities that must be carried out by KWT Cempaka.
Implementation of Management Strategies to Improve Employee Performance at Rural Banks in East Java Fauzan Muttaqiean; Retno Cahyaningati; Ria Meilan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1105

Abstract

The purpose of this research is to find out the importance of implementing management strategies to improve the performance of employees of Rural Banks in East Java. The limitation of the problem is aimed at decision-making human resources at BPRs in East Java, namely commissioners and directors as information sources. Problem solving is done by interactive analysis which includes data collection, data reduction, data presentation, and verification. In this research, the research team prepared questionnaires for interviewees and the results were used for descriptive analysis of employee performance at PT. Rural Banks in East Java. It can be concluded that the management strategy carried out by BPR management, is the approach of humanism, organizational justice, and spiritual leadership, and Organizational Citizenship Behavior as indicators of the process towards optimizing the performance of BPR human resources. All employees are given opportunities proportionally to develop themselves and are involved in the development of employee human resources which are assets and human capital in the company. In general, BPR governance has implemented the principles of Good Corporate Governance.
Linking Transformational Leadership and Work Environment Towards Employee Engagement Dematria Pringgabayu; Moehamad Satiadharma
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1111

Abstract

This study was to determine the impact of transformational leadership and work environment on employee engagement at Bidlabfor Polda  with organizational normative  commitment as an intervening variable. The research method used in this study is a quantitative research method with primary data sources used in this study. The subjects in this study included employees of the Forensic Laboratory of the Java Regional Police, a total of 53 people. The sample was collected using census sampling technique, which is a sampling technique that takes into account all available populations for sampling. For data analysis methods, descriptive analysis and partial least squares (PLS) analysis were used. Based on data analysis on the impact of transformational leadership style and work environment on employee performance at Bidlabfor Polda with organizational normative commitment as the mediating variable, it can be concluded that  commitment of the organization is the variable that has the greatest influence in forming an optimal environment. employee contract. Therefore, transformational leadership can only shape employee engagement if it is associated with good normative engagement with the organization.
Profitability as a Moderator in the Implementation of Environmental Management Accounting for Corporate Sustainability Ria Meilan; Een Yualika Ekmarinda; Ikhwanul Hakim
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1113

Abstract

This study aims to examine the effect of implementing environmental management accounting on corporate sustainability moderated by company profitability in mining and manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Environmental management accounting is measured by eco-efficiency, and company sustainability is measured by GRI standards using content analysis with a scoring approach in assessing environmental and social achievements. Profitability is measured by return on equity (ROE). This research uses a panel data method with a fixed effect model approach. The sampling technique was purposive sampling with the criteria of companies that publish annual reports, and disclose sustainability reporting successively during the 2019-2022 period so that a total of 33 companies were obtained. The research results show that there is a positive influence on the application of environmental management accounting on corporate sustainability strengthened by profitability as a moderator. The application of environmental management accounting can increase its influence on corporate sustainability when the company's profitability is high. This condition is expected to have an impact on achieving corporate sustainability by fulfilling economic, environmental, and social aspects by the triple bottom line concept as a pillar that can create a sustainable business.
Resilience Against Workload Pressures and Work Deadlines for State Civil Apparatus in Badung Regency Ni Luh Sri Wulantari Dewi; Ni Putu Nina Eka Lestari
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1114

Abstract

Workload Pressure and Employee Deadlines pose various kinds of challenges and demands from both individual external and individual internal sides. So that individuals experience symptoms of burnout or stress that have an impact on significantly reducing productivity in a company or agency. The onset of burnout or stress symptoms can be minimized or reduced by using appropriate stress coping or regulatory strategies, one strategy that can be used is to use emotion regulation strategies. This study aims to determine the efforts made by ASN Employees at the Regional Secretariat of Badung Regency in surviving the pressure of the deadline workload given and to determine the efforts made by the Regional Secretariat of Badung Regency in order to find out in depth the experience of informants and documentation. The informant determination technique in this study used purposive sampling with a total of 8 informants. Data analysis techniques using the help of NVivo 14 plus software. The results showed that the Regional Secretariat of Badung Regency, especially in the Field of Planning and Finance, some employees experienced symptoms of Burnout Syndrome and Stress due to workload and work deadlines, and needed to be overcome with emotional regulation.
Analysis of the Influence of the Halal Industry on Indonesia's Economic Growth Wahyu Destriyansah; Imsar Imsar; Muhammad Ikhsan Harahap
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1117

Abstract

The aim of this research is to examine how the halal industry, including halal food, halal clothing, halal medicine and cosmetics, halal travel and tourism, halal media and recreation and halal finance, influences Indonesia's economic growth. This research uses quantitative techniques using multiple linear regression. The data used comes from 2015-2021 and is interpolated monthly. The research results show that halal food and halal clothing partially have a positive and significant effect on Indonesia's economic growth; on the contrary, halal pharmaceuticals and cosmetics, halal travel and tourism, and halal finance have a negative and significant influence on Indonesia's economic growth; then Halal Media and Entertainment has no effect. Simultaneously, research shows that Indonesia's economic growth is influenced by halal food, halal clothing, halal pharmaceuticals and cosmetics, halal travel and tourism, halal media and recreation, and halal finance.
The Impact of EWOM on Purchase Intentions by Mediating Brand Image, Satisfaction and Trust in E-commerce in Indonesia Rizni Aulia Qadri; Fitriana Aidnilla Sinambela; Ana Ana
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1128

Abstract

Progress in various fields of life always gives rise to new ideas that meet consumer needs, one of which is in the field of trade. With the rapid development of information technology, it provides a more flexible space for business people to reach the market for their products. This has fueled the emergence and development of digital marketing This study aims to analyze the effect of EWOM on Purchase Intention by mediating Brand Image, Satisfaction, and Trust in e-commerce in Indonesia. The object of this study used 288 samples who had shopped through e-commerce. Data analysis used the SmartPLS analysis method. The results of the study show that there is a significant relationship between Electronic Word of Mouth (EWOM) and Purchase Intention. Meanwhile, Brand Image, Satisfaction, and Trust also have a significant effect on Purchase Intention directly or indirectly.

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