Wiga: Jurnal Penelitian Ilmu Ekonomi最新文献

Model for Presenting Financial Reports of Non-Profit Organizations at Educational Foundations 非营利组织在教育基金会的财务报告呈现模式

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-10-02 DOI: 10.30741/wiga.v13i2.1135

Akhmad Noval Adzani, Ana Sopanah, Dwi Anggarani

引用次数: 0

The Role of Company Size and Board of Commissioners on Company Value in Disrupted Economics 扰乱经济中公司规模和董事会对公司价值的作用

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1133

Hisar Pangaribuan, Harsono Yoewono, Wing Wahyu Winarno

{"title":"The Role of Company Size and Board of Commissioners on Company Value in Disrupted Economics","authors":"Hisar Pangaribuan, Harsono Yoewono, Wing Wahyu Winarno","doi":"10.30741/wiga.v13i2.1133","DOIUrl":"https://doi.org/10.30741/wiga.v13i2.1133","url":null,"abstract":"The Covid-19 condition that has passed has provided many important lessons and has disrupted the performance and productivity of almost all industries, including manufacturing companies. Such condition has become a challenging task for companies to find solutions to maximize company value to survive, let alone increase in these conditions. Bad like that. This research aims to confirm whether company size, board of commissioners, and Covid-19 conditions significantly affect company value. By taking data from manufacturing companies during the past two years of research during the Covid-19 period, this study uses a descriptive quantitative approach with multiple linear regression analysis techniques and modeling Covid-19 as a moderator. This study uses a purposive sampling method to select manufacturing companies on the Indonesia Stock Exchange. The research data spans two years upon 159 companies, resulting in 318 data points. The research results show that the variables of company size and board of commissioners do not significantly affect company value, but Covid-19 can significantly influence company value. Covid-19 then moderated the company size and board of commissioners variables, and it was discovered that the company size and board of commissioners variables had a significant influence on company value; this demonstrates that Covid-19 has had a devastating effect on company value.","PeriodicalId":497795,"journal":{"name":"Wiga: Jurnal Penelitian Ilmu Ekonomi","volume":"20 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135343631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants Of Human Development Index In Papua Province 2012-2021 2012-2021年巴布亚省人类发展指数的决定因素

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1076

Waridatul Afalia, Ikrima Hamda, Shella Aurelia Adriana, Ahmad Fahrudin Alamsyah, Novi Lailiyul Wafiroh

引用次数: 0

Corporate Tax Aggressiveness Influenced by CSR and Financial Ratios 企业社会责任和财务比率对企业税收侵略性的影响

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1021

Tiolina Evi, Fajar Sasongko

{"title":"Corporate Tax Aggressiveness Influenced by CSR and Financial Ratios","authors":"Tiolina Evi, Fajar Sasongko","doi":"10.30741/wiga.v13i2.1021","DOIUrl":"https://doi.org/10.30741/wiga.v13i2.1021","url":null,"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.","PeriodicalId":497795,"journal":{"name":"Wiga: Jurnal Penelitian Ilmu Ekonomi","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135343633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Implementation of Management Strategies to Improve Employee Performance at Rural Banks in East Java 提高东爪哇农村银行员工绩效的管理策略实施

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1105

Fauzan Muttaqiean, Retno Cahyaningati, Ria Meilan

{"title":"Implementation of Management Strategies to Improve Employee Performance at Rural Banks in East Java","authors":"Fauzan Muttaqiean, Retno Cahyaningati, Ria Meilan","doi":"10.30741/wiga.v13i2.1105","DOIUrl":"https://doi.org/10.30741/wiga.v13i2.1105","url":null,"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.","PeriodicalId":497795,"journal":{"name":"Wiga: Jurnal Penelitian Ilmu Ekonomi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135343770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Linking Transformational Leadership and Work Environment Towards Employee Engagement 将变革型领导和工作环境与员工敬业度联系起来

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1111

Dematria Pringgabayu, Moehamad Satiadharma

{"title":"Linking Transformational Leadership and Work Environment Towards Employee Engagement","authors":"Dematria Pringgabayu, Moehamad Satiadharma","doi":"10.30741/wiga.v13i2.1111","DOIUrl":"https://doi.org/10.30741/wiga.v13i2.1111","url":null,"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.","PeriodicalId":497795,"journal":{"name":"Wiga: Jurnal Penelitian Ilmu Ekonomi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135343627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Value Chain and Supply Chain Management of Products from Women Farmer Groups in South Tangerang 南橘子县农妇群体产品价值链与供应链管理

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1088

Tukhas Shilul Imaroh, Katri Widiyani, Fauzan Muttaqien

{"title":"Value Chain and Supply Chain Management of Products from Women Farmer Groups in South Tangerang","authors":"Tukhas Shilul Imaroh, Katri Widiyani, Fauzan Muttaqien","doi":"10.30741/wiga.v13i2.1088","DOIUrl":"https://doi.org/10.30741/wiga.v13i2.1088","url":null,"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.","PeriodicalId":497795,"journal":{"name":"Wiga: Jurnal Penelitian Ilmu Ekonomi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135343772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Resilience Against Workload Pressures and Work Deadlines for State Civil Apparatus in Badung Regency 巴东摄政国家民事机构对工作量压力和工作期限的弹性

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1114

Ni Luh Sri Wulantari Dewi, Ni Putu Nina Eka Lestari

{"title":"Resilience Against Workload Pressures and Work Deadlines for State Civil Apparatus in Badung Regency","authors":"Ni Luh Sri Wulantari Dewi, Ni Putu Nina Eka Lestari","doi":"10.30741/wiga.v13i2.1114","DOIUrl":"https://doi.org/10.30741/wiga.v13i2.1114","url":null,"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.","PeriodicalId":497795,"journal":{"name":"Wiga: Jurnal Penelitian Ilmu Ekonomi","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135343628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Profitability as a Moderator in the Implementation of Environmental Management Accounting for Corporate Sustainability 盈利能力在企业可持续发展环境管理会计实施中的调节作用

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1113

Ria Meilan, Een Yualika Ekmarinda, Ikhwanul Hakim

{"title":"Profitability as a Moderator in the Implementation of Environmental Management Accounting for Corporate Sustainability","authors":"Ria Meilan, Een Yualika Ekmarinda, Ikhwanul Hakim","doi":"10.30741/wiga.v13i2.1113","DOIUrl":"https://doi.org/10.30741/wiga.v13i2.1113","url":null,"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.","PeriodicalId":497795,"journal":{"name":"Wiga: Jurnal Penelitian Ilmu Ekonomi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135343630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impacts of Free Cash Flow and Agency Cost on Firm Performance 自由现金流和代理成本对企业绩效的影响

Wiga: Jurnal Penelitian Ilmu Ekonomi Pub Date : 2023-09-29 DOI: 10.30741/wiga.v13i2.1134

Muadz Rizki Muzakki, Imo Gandakusuma

{"title":"Impacts of Free Cash Flow and Agency Cost on Firm Performance","authors":"Muadz Rizki Muzakki, Imo Gandakusuma","doi":"10.30741/wiga.v13i2.1134","DOIUrl":"https://doi.org/10.30741/wiga.v13i2.1134","url":null,"abstract":"This study aims to examine the effect of free cash flow and agency cost to firm performance. The purpose of this study to provide empirically evidence about the effect of free cash flow and agency cost to firm performance. This study also examines the free cash flow hypothesis developed by Jensen (1986). Recent study about this topic resulting mixed/various result. Free cash flow in this study measured by free cash flow t-1, agency cost proxied by operating expenses ratio. Firm performance divided into three, operational performance measured by ROA, firm value measured by tobin's q ratio, and share return measured by holding period return. This study will conduct on manufacturing companies listed on Indonesian Stock Exchange period of 2017-2021. Sample were selected by purposive random sampling method and finally obtained 396 samples that fulfill the criteria. Data were analyzed using multiple regression analysis. The result show that free cash flow has insignificant positive effect on firm operational performance, firm value and share return. Agency cost has significant negative effect on firm operational performance, firm value and share return. This study provides empirical evidence of the effect agency cost on firm performance and provides contribution to the literature on free cash flow hypothesis topics","PeriodicalId":497795,"journal":{"name":"Wiga: Jurnal Penelitian Ilmu Ekonomi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135343769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2