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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 371 Documents
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Does ESG Performance Affect Financial Performance? Evidence from Indonesia Azharn Nafis Ihsani; Sulaeman Rahman Nidar; Meinanda Kurniawan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.968

Abstract

Economic, social, and environmental issues are currently becoming major worldwide issues. Geopolitical, social, and economic power streams have focused on ESG goals, encouraging companies, investors, and governments to apply them to every aspect of business. The current constraint is that Indonesian business stakeholders are still typically focused on short-term profits, which are intended to transform towards long-term sustainability. This study examines the effect of ESG performance on corporate financial performance. The primary analysis tool in this study uses panel data regression analysis with the Random Effect Regression Model. The sample was selected from 23 companies listed on the Indonesia Stock Exchange, with an observation period of 2018–2020. The results of this study indicate that the performance of ESG and its sub-dimensions has a positive effect on the financial performance of accounting-based companies as measured using ROA. However, on a market-based proxy with Tobin's Q, ESG performance and its sub-dimensions have not been able to influence the corporate financial performance. Some important reasons companies are involved in environmental, social, and governance activities are to create competitive advantage, reduce company risk, improve market performance, and enhance the company's sustainable development capabilities.
Entrepreneurship Learning Model Creates New Entrepreneurs “Merdeka Belajar Kampus Merdeka” in the University Suranto Suranto; Siti Nurlaela; Adcharina Pratiwi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.969

Abstract

This study aims to develop a goodness of fit entrepreneurial learning model and test the found models. The benefit of this research is to develop an entrepreneurial learning model that is able to improve the business mental independence based on their talents. Methods of data collection were carried out through observation, questionnaires and literature study. The research object was UMS Industrial Engineering students. The data analysis method used is validity and reliability test, confirmatory analysis test, student test to see the difference before and after treatment to get entrepreneurial learning model. This development research uses one shot case study experiment with a quantitative approach. The students receive guidance, mentoring, counseling and empowerment in developing entrepreneurial learning models.
Indonesia's Economic Impact of the Carbon Tax Dani Ramdani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.970

Abstract

What is the impact of the adoption of the carbon tax on climate change, carbon dioxide emissions, and other impacts on the Indonesian economy? is the research question raised in this paper. This study is crucial because although the Indonesian economy hasn't fully recovered, the government has announced plans to impose additional taxes that will burden businesses and industries and may lead to an increase in unemployment as a result of layoffs. This study was inspired by a number of studies on climate change and carbon dioxide emissions that show that, by 2050, the world will become hotter and more people would die from breathing poor air as a result of rising carbon dioxide emissions. The author tries to determine what effect a carbon price might have on Indonesia's economy. Data on the adoption of carbon taxes in 15 countries that have already done so was gathered by the authors between 1990 and 2019. This study adopted a descriptive qualitative methodology. The implementation of carbon taxes in several countries such as Finland and Sweden has proven successful in reducing carbon emissions and does not have a negative impact on their country's economy.
A Study of the Impact of PSAK 71 Implementation on Financial Performance and Capital Adequacy Ratio Veny Eka Maulidha; R. Wedi Rusmawan Kusumah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.971

Abstract

This study intends to compare bank financial performance in terms of net income before and after applying PSAK 71 to CKPN in terms of bank credit, capital, and financial performance. This research employs quantitative data in the form of published bank financial statements and the bank's financial ratios to analyze the impact of the new PSAK 71. The results of this study show that PSAK 71 adoption has a favorable effect and that it can provide useful data for financial report users to estimate total, period, and future cash flow uncertainty. However, there are some adverse effects, such as a rise in CKPN and a decrease in KPPM (or Capital Adequacy Ratio). The CKPN will rise by up to 50%, while the KPPM will fall by 5%. Because the decrease of CKPN could have an impact on the Bank performance and there will be more risk to be managed by the Bank, it is crucial for the Bank to make solid preparations from the strategic viewpoint, technical, and operational side.
The Effect of Profitability on Social Responsibility (CSR) in Indonesia: Environmental Performance as a Moderator Khusnik Hudzafidah; Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.974

Abstract

This article analyzes the effect of return on assets (ROA) and return on equity (ROE) on social responsibility disclosure with environmental performance as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative by using smart PLS as statistical analysis. The sample in this study were issuers in the food and beverage sub-sector for the 2016-2020 period with a total of 11 companies using a purposive sampling method. The results of the study prove that there is a positive relationship between ROA and CSR disclosure, while return on equity has no significant effect on CSR disclosure. The environmental performance variable as a whole does not moderate CSR disclosure but has a positive effect on the dependent variable
Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence) Ahmad Badawi; Wiwik Utami; Augustina Kurniasih; Bambang Santoso Marsoem
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.999

Abstract

The current Covid-19 pandemic phenomenon that has shaken the world economy, including Indonesia, has caused social problems, including the increasing number of poor people. The purpose of this conceptual paper is to conduct a study related to the business model of Islamic banks, which is based on the Tawhid String Relations concept and is managed with the Itsar concept that can contribute to helping overcome social problems in alleviating poverty. The method used is the literature review. Social instruments, product innovation, and Islamic banking services are aimed at the benefit of the community. Also, the management of Islamic banks should be oriented towards managing Islamic banks to get Allah's pleasure, which is to provide benefits to the ummah.
The Influence of Islamic Ethical Behaviour and Customer Satisfaction on Customer Trust (A Survey on Islamic Boarding Students of Daarut Tauhiid Bandung) Sukma Nugraha; Agus Rahayu; Disman Disman; Lili Adi Wibowo; Khania Teresa Gunawan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1020

Abstract

This study aims to analyze the influence and description of Islamic ethical behavior and customer satisfaction on customer trust at the Daarut Tauhiid Islamic Boarding School (PPM DT) students in Bandung. This study uses a descriptive and verification method with a quantitative approach. The research sample consisted of 200 respondents who were PPM DT students who had participated in the program for 1 year (PPM), 2 years (PPML) or less. The data was processed statistically with the Structural Equation Modeling (SEM) method. The results show that the variable Islamic ethical behavior has an indirect and significant effect on customer trust, customer satisfaction has a direct and significant effect on customer trust and Islamic ethical behavior has a direct and significant effect on customer satisfaction. These findings indicate that the application of good Islamic ethical behavior in student boarding schools will encourage customer trust through customer satisfaction for the students of the Daarut Tauhiid Islamic Boarding School Program in Bandung.
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.

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