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Contact Name
Deni Juliasari
Contact Email
ejournal@itbwigalumajang.ac.id
Phone
+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
Location
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 371 Documents
Mengukur Kualitas Pemimpin Melalui Interaksinya Dengan Perilaku Individu Dalam Organisasi Taufiq, Muchamad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 1 (2013): Maret 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.553 KB) | DOI: 10.30741/wiga.v3i1.87

Abstract

Bukan rahasia lagi bahwa setiap individu memiliki kebutuhan hidup, mulai dari yang sederhana sampai kebutuhan yang mewah. Setiap individu memerlukan suatu tempat untuk memenuhi kebutuhannya. Manusia memerlukan organisasi untuk pemenuhan kebutuhan hidupnya. Baik itu organisasi di bidang pendidikan, hobi, pekerjaan, politik dan lain sebagainya. Teori perilaku organisasi telah menjelaskan bagaimana perbedaan kebutuhan antar individu, karakter – karakter setiap individu, dan komunikasi antar individu yang berpengaruh dalam pencapain tujuan itu. Dinamika perilaku individu dalam organisasi sangat unik dan menjadi menarik untuk diteliti sehingga dapat digunakan sebagai ukuran ‘kualitas’ terhadap pencapaian tujuan organisasi. Stigma ukuran terhadap individu dalam pencapaian tujuan organisasi akan terbagi menjadi 4 jenis yaitu : Orang Lama Berpikiran Lama, Orang Lama Berpikiran Baru, Orang Baru Berpikiran Lama dan Orang Baru Berpikiran Baru.
Analisis Pengaruh Harga, Kualitas Produk Dan Iklan Terhadap Brand Image Dan Keputusan Pembelian Sepeda Motor Merek Kawasaki Noerchoidah, Noerchoidah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 1 (2013): Maret 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.724 KB) | DOI: 10.30741/wiga.v3i1.88

Abstract

In the marketing and development of a product, the company must have a quality product, price and product positioning in the market place through the promotion, which in turn will affect the image barand and purchasing decisions. The transfer of a highly competitive business paradigm, companies are required to always be creative and innovative to get survive. The research data obtained through questionnaires and analyzed using Structural Equation Modeling (SEM) analysis techniques. To perform this analysis technique, there are seven steps that must be done, which is extended on the basis of theoretical models, extended flowcharts, workflow diagrams the conversion into equity, selecting the input matrices and estimation techniques, printing identification problem, evaluating criteria of goodness of fit and the interpretation and modification of the model. The full fit modeling results received using the technique of SEM analysis and tested the hypothesis that the quality of the product known influence on purchase decisions, promotional intensity influence on purchase decisions, affect the perceived price band image and purchasing decisions. Based on the results of the study, there are several managerial implications that can be used as a review. To improve the brand image and purchase decisions may be done by improving product quality, competitive prices and promotions.
Rasio Total Benchmarking Sebagai Indikator Tingkat Kepatuhan Wajib Pajak: Studi Kasus Pada PT. Semen Gresik PERSERO TBK Syafi'i, Syafi'i
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 1 (2013): Maret 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.053 KB) | DOI: 10.30741/wiga.v3i1.90

Abstract

Semakin meningkatnya pendanaan dalam APBN dari tahun ketahun yang bersumber dari penerimaan pajak, menuntut keikutsertaan aktif wajib pajak dengan semakin meningkatkan kepatuhan wajib pajak. Kepatuhan ini meliputi kepatuhan dalam pemenuhan kewajiban perpajakan yang sesuai dengan kebenarannya. Kepatuhan memenuhi kewajiban perpajakan secara sukarela (voluntary of complience) merupakan tulang punggung dari self assesment system, dimana wajib pajak bertanggung jawab menetapkan sendiri kewajiban perpajakan kemudian secara akurat dan tepat waktu dalam membayar dan melaporkan pajaknya.
Pengaruh Capital Adequacy Ratio, Debt To Equity Ratio, Rasio Biaya Operasional Pendapatan Operasional, Dan Loan To Deposit Ratio Terhadap Kinerja Keuangan Bank Umum Swasta Nasional Yang Go Public Di Bursa Efek Indonesia Sochib, Sochib
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.745 KB) | DOI: 10.30741/wiga.v6i1.92

Abstract

This study has the objective to test empirically the influence of Capital Adequacy Ratio (CAR), Debt to Equity Ratio, Ratio of Operating Expenses to Operating Income (ROA), and Loan to Deposit Ratio (LDR) to the Financial Performance National Private Banks that Go Public in Indonesia stock exchange. Researchers used 13 samples of the banking industry listed in Indonesia Stock Exchange 2005-2009 period obtained by purposive sampling in order to obtain 65 observations. The hypothesis was tested using regression analysis which can be used for predicting the condition a few years after knowing the magnitude of the influence of the independent variables. Analysis of data to test regreasi and influence of independent variables on the dependent variable using SPSS. The results obtained in this study that the Capital Adequacy Ratio (CAR), Debt to Equity Ratio and Loan to Deposit Ratio (LDR) has no effect on the financial performance. While BOPO significant impact on the bank financial performance proxied Cash Flow Return on Assets (ROA). Expected results of this study can contribute in the development of Science in Accounting, in particular aspects of the factors that affect the financial performance of banks are proxied by Cash Flow Return on Assets.
Analisis Pengaruh Variabel Earning Per Share, Debt To Equity Ratio Dan Cash Ratio Terhadap Pembayaran Deviden Pada Bank Umum Konvensional Yang Listed Di Bursa Efek Indonesia Jariah, Ainun
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 2 (2013): September 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.553 KB) | DOI: 10.30741/wiga.v3i2.93

Abstract

Investor yang akan membeli saham suatu perusahaan terlebih dahulu akan mempertimbangkan faktor-faktor keuntungan dan resiko yang diperkirakan akan terjadi pada perusahaan tersebut pada masa yang akan datang. Keuntungan yang diperoleh oleh para investor antara lain : 1) saham yang likuid akan mudah diperjualbelikan dan 2) memperoleh keuntungan berupa capital gain dan deviden. Capital gain diperoleh apabila harga jual saham lebih tinggi dari pada harga yang dibayar sewaktu membeli saham. Sebaliknya jika harga jual saham lebih rendah dari harga belinya maka akan terjadi kerugian yang disebut dengan capital loss. Capital gain merupakan keuntungan yang diperoleh investor dalam jangka waktu relatif lama. Keuntungan yang diperoleh investor dalam jangka pendek berupa deviden. Deviden merupakan bagian keuntungan perusahaan yang dibagikan pada para pemegang saham. Deviden dapat berbentuk kas, dapat pula berbentuk saham yang disebut denga stock devidend (deviden saham). Ada beberapa variabel yang mempengaruhi kebijakan deviden antara lain earning per share, debt to equity ratio, dan cash ratio. Tujuan dalam penelitian ini adalah : 1) untuk mengetahui pengaruh earning per share, debt to equity ratio, dan cash ratio terhadap pembayaran deviden secara simultan, 2) untuk mengetahui pengaruh earning per share, debt to equity ratio, dan cash ratio terhadap pembayaran deviden secara partial, 3) untuk mengetahui variabel yang paling dominan mempengaruhi pembayaran deviden pada bank umum konvensional yang listed di BEI. Jenis data adalah sekunder yakni data laporan keuangan bank umum konvensional periode 2006 dan 2007. Metode penelitian regresi linier berganda Hasil penelitian menunjukkan bahwa : 1) secara simultan earning per share, debt to equity ratio, dan cash ratio mempunyai pengaruh yang signifikan terhadap pembayaran deviden, 2) secara partial earning per share, debt to equity ratio, dan cash ratio hanya earning per share yang mempunyai pengaruh yang signifikan terhadap pembayaran deviden, 3) dan yang paling dominan pengaruhnya terhadap pembayaran deviden adalah earning per share.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Katagori Saham Blue Chips Di Bursa Efek Indonesia Periode Tahun 2011-2014 Irdiana, Sukma
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.829 KB) | DOI: 10.30741/wiga.v6i1.94

Abstract

The purpose of this research is to find and test influence between structure assets, the ratio debt, profitability, liquidity, sales growth, and the size of the company to structure capital companies blue chips listed on the indonesia stock exchange (IDX) a period of the year 2011-2014. This research uses the method purposive sampling. Technique the analysis used is linear regression multiple. Test a hypothesis that used is test f statistics and test t statistics, with a level α = 5 percent. This research result indicates that simultaneously structure assets, the ratio debt, profitability, liquidity, sales growth, and the size of the company is the a significant impact on capital structure. In partial structure assets, the ratio debt, and liquidity is the a significant impact on capital structure. While profitability, sales growth and the size of the company in partial there is no the effect on capital structure. Value adjusted r square of 0,298. This means that 29,8 % dependent variable the capital structure can be explained by six independent variable while the rest of 70,1 % capital structure described by variable or other causes out model.
Identifikasi Sumber Stres Tenaga Pengajar Dan Pengaruhnya Terhadap Kinerja Dosen Di STIE Widya Gama Lumajang Budiwati, Hesti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.622 KB) | DOI: 10.30741/wiga.v6i1.95

Abstract

This study aims to identify the sources of stress that affect the performance faculty lecturer at STIE Widya Gama Lumajang and to obtain empirical evidence on the effect of the source of significant stress teaching staff partially and simultaneously on the performance of STIE Widya Gama Lecturer in Lumajang. The results of this study are expected to contribute to the management and Lecturers STIE Widya Gama Lumajang. This study measured the stress source faculty comprised of tasks, roles, conflicts between departments, remuneration and recognition, occupation or profession and measure its effect on the performance of Lecturer. The study population was Lecturer in STIE Widya Gama Lumajang, and taken a sample of 30 lecturers from the Department of Management and Accounting. Data were analyzed using multiple linear regression analysis. Hypothesis testing is done partially and simultaneously. The results showed that in partial assignments, conflicts between departments, remuneration and recognition, occupation or profession. While the role tidka variables affect the performance of lecturers. Simultaneously source of stress lecturer significant effect on performance. The coefficient of determination (R square) of 0.418 or 41.8% mean stress variables faculty able to explain its influence to change the performance variables and the remaining 58.2% is explained by other variables. Further research is expected to contribute in the development of management science studies, especially human resource management in a college environment, so it can be a reference for similar research and advanced research.
Pengaruh Stres Dan Kelelahan Kerja Terhadap Kinerja Guru SMPN 2 Sukodono Di Kabupaten Lumajang Hidayat, Zainul
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.748 KB) | DOI: 10.30741/wiga.v6i1.96

Abstract

This research is a quantitative research looking associative relationships that are causal or research that is asking a relationship between two or more variables and is causal. The research aims to obtain evidence of the effect of stress and fatigue on the performance of teachers at SMP Negeri 2 Sukodono in Lumajang either partially or simultaneously. This study tested the hypothesis that there is a significant effect of stress on teacher performance, there is a significant effect of fatigue on teacher performance, and there is stress and fatigue pengarus significant work simultaneously on teacher performance SMP Negeri 2 Sukodono in Lumajang. The study of 30 respondents using multiple linear regression analysis is that there is a significant effect of work stress on employee performance, there is a significant effect of fatigue on employee performance, and there is stress and fatigue pengarus significant work simultaneously on teacher performance in SMP Negeri 2 Sukodono Lumajang. Simple linear regression function generated is Y = 47.395 to 2.183 X1 - X2 2.525. The coefficient of determination shows that 17% of employee performance can be explained by the variable stress and work fatigue, while the remaining 83% of teacher performance is influenced by other variables not examined in this study. Limitations of this study were only examined work stress and fatigue as a factor affecting the performance of the teacher, while the other variables that can affect a teacher's performance is expected to be further investigated by researchers indifferent periods and places.
Pengaruh Tekanan Waktu Dan Independensi Terhadap Kualitas Audit: Studi Pada Kantor Akuntan Publik di Wilayah Malang Rizal, Noviansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.482 KB) | DOI: 10.30741/wiga.v6i1.97

Abstract

This study aimed to determine the effect of time pressure on audit quality and independence of a Public Accounting Firm (KAP) in Malang. The sample used by 40 respondents, that are auditors that have been working in 8 KAP of Malang. Meanwhile, to answer the research hypotheses using multiple regression analysis and then performed classical assumption.Based on the results of this study, we can be concluded that the independence has influenced of an audit quality. So the higher the attitude held by an independent auditor will improve audit quality. While the time pressure has not influenced of an audit quality. It can beconcluded that the pressure of time made by the auditor will lower the quality of the audit and audit reporting
Perhitungan Harga Pokok Pesanan (Job Order Costing) Produk “BRKT Number Plate K56” Pada PT. Rachmat Perdana Adhimetal Hermanto, Bambang
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.941 KB) | DOI: 10.30741/wiga.v6i1.99

Abstract

The purpose of this study was to obtain information about the cost element production, the methods used and to find out the problems that occur during the decisive calculation of the cost of production of products "BRKT Number Plate K56" .Its produced by PT. Rachmat Prime Adhimetal. The method used is a literature study (Library Research) and Field Study (Field Research). The collection of data directly to the field by using data collection techniques are Interview (Interview) and Observation (Observasion) directly to the PT. Rachmat Prime Adhimetal in Jakarta for the month of February 2016. The results show the elements of the production cost of Raw Material Costs Direct Costs Direct Labor, and Factory Overhead either charged or real. The method used in the calculation of the cost of production "BRKT Number Plate K56" at PT. Rachmat Prime using full costing method taking into account all the costs associated with production activities into the calculation of the cost of production as well as the companies charge Overhead Actual stroke of the amount generated in each process.

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