Wiga: Jurnal Penelitian Ilmu Ekonomi 2021-01-18T04:50:28+00:00 Muh. Barid Nizarudin Wajdi Open Journal Systems <p style="text-align: justify;">Wiga: Jurnal Penelitian Ilmu Ekonomi or Wiga: Economic Sciences Research Journal was published by Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang since March 2011. In 2019, Wiga: Jurnal Penelitian Ilmu Ekonomi collaborated with the Indonesian Accountants Association of Educators Accountant Compartment (IAI-KAPD) to continue to improve its quality. Wiga : Jurnal Penelitian Ilmu Ekonomi publishes scientific articles focusing on issues relating to empirical investigations in the economic field. Wiga : Jurnal Penelitian Ilmu Ekonomi is published twice a year in March and September. WIGA also uses the LOCKSS system to ensure safe and permanent records for journals. The Wiga: Jurnal Penelitian Ilmu Ekonomi, Abstract and Indexing in Google Scholar, SINTA, Ristekbrin, GARUDA, DOI Crossref.</p> Trade Openness Effect on Provincial Economic Growth in Indonesia 2020-10-28T16:27:48+00:00 Saimul Arif Darmawan <p>This research aims to analyze the effect of openness on the economic growth of provinces in Indonesia. Using panel data from 2010 to 2017 in six provinces in Indonesia with investment and labor control variables, the results show that trade openness has an essential contribution to improving economic growth in Indonesia's provinces. The methodology of this study is use regression panel model. These results are following the concepts of theory and empiricism. However, because the degree of openness of provincial trade in Indonesia is still relatively low, the positive influence contributing to the domestic economy is also relatively low, from the control of foreign investment, FDI, and labor, which has a negative effect</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Saimul, Arif Darmawan Media Literacy Levels of Archivists in Institut Teknologi Sepuluh Nopember (ITS) 2020-10-28T16:28:19+00:00 Agus Santoso Isminarti Isminarti <p>Media literacy is a concept that describes a person's ability to utilize media, analyze information, and communicate it. This concept is used by researchers to see a person's ability to relate to information media. This study discusses the level of media literacy of archivists in the Institut Teknologi Sepuluh Nopember (ITS). The archivist has a strategic position in information management of the university. In this respect, it needs to be reviewed related to the competence of the media literacy of archivists. In this era of information, archivists are faced with various job challenges due to the development of information technology, including the fast in disseminating information and the emergence of false or misleading information (hoaxes). This condition causes archivists not only to be required to have competence in utilizing information technology but also to be able to analyze and communicate information correctly to provide a fast, accurate, and reliable service. This competency will be reflected in the level of media literacy of archivists. This research uses the descriptive quantitative method by focusing on the aspects of a phenomenon and the reality of media literacy by archivists in&nbsp; ITS. The level of media literacy can be seen from the Individual competence framework presented by the European Commission (2009). The result of the study showed that the media literacy of archivists in ITS is at a medium level, which indicated the competence is more focused on the ability of technical skill and critical understanding. While in the social competence aspect are classified as passive users.</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Agus Santoso, Isminarti Ownership Structure, Corporate Governance, and Corporate Social Responsibility with Financial Performance as Intervening 2020-10-28T16:29:35+00:00 Anang Ariful Habib Muhammad Miqdad Yosefa Sayekti <p>Corporate Social Responsibility (CSR) programs are carried out by entities in the hope of getting legitimacy and positive values ​​from the community. So, companies can survive and develop, and it can increase profitability in the future.&nbsp; CSR has a relationship with Good Corporate Governance (GCG), Ownership Structure, and Financial Performance. This research aims to analyze the effect of the ownership structure and good corporate governance on corporate social responsibility disclosure through finance performance. The interpretation technique of the sample that is used in this research is purposive sampling. That is the manufacturing company listed on the IDX period 2017 – 2019. The data analysis method that is used is the path analysis. The resulting research is the managerial ownership influence at finance performance significantly. Institutional ownership is not influenced by finance performance. The foreign ownership influence at finance performance significantly.&nbsp; The measure of commissioner council influence at finance performance significantly. The Audit Committee has a positive effect on financial performance. Managerial ownership has a positive effect on CSR. Institutional ownership is no significant effect on CSR. Foreign ownership has a significant effect on CSR. The measure of Commissioners council has a significant effect on CSR. The Audit Committee has a significant effect on CSR. Financial performance has a significant effect on CSR.</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Anang Ariful Habib, Muhammad Miqdad, Yosefa Sayekti Accounting Records Using the Android Application to Evaluate Changes in Earnings 2020-10-28T16:28:51+00:00 Avincennia Vindy Fitrinana Indra Wijaya Chita Oktapriana <p>The purpose of this research is to test the difference in the logging of profit conducted by Micro, Small, and Medium Enterprises (MSME) with the recording in accordance with accounting standards and to test the feasibility of Akuntansi UKM application in the implementation in MSME business. The respondents of this research are the MSME in Bekasi City under the Dinas Koperasi dan UKM. There were 40 respondents in this study. This research is a case study research and uses quantitative descriptive methods. Data analysis Using test paired t-test and application feasibility test using PIECES. The results of this research are there is a difference between the average profit that has been recorded by the respondents with the profit recorded in accordance with the financial accounting standards, and the Akuntansi UKM application has fulfilled the eligibility criteria so that it can be applied in business actors, especially MSME.</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Avincennia Vindy Fitrinana, Indra Wijaya, Chita Oktapriana Explaining Cyberloafing Behavior: The Role of General Strain Theory 2020-10-28T16:30:04+00:00 Riza Bahtiar Sulistyan Emmy Ermawati <p>The internet has changed the way employees get things done. However, many have not been on target regarding the use of the internet among employees. The availability of internet facilities in many organizations is used for personal gain or what is often referred to as cyberloafing behavior. General strain theory in this research is used to explain cyberloafing behavior. This behavior is not a criminal act but violates organizational regulations caused by organizational support and employee work stress. This study aims to assess the role of organizational support and reduce employee stress levels and cyberloafing behavior. The method used is in the form of PLS ​​by involving 330 government employees in Lumajang Regency as a sample. The results showed that the organizational support felt by employees was able to reduce work stress. Employees who feel work stress will tend to behave cyberloafing. The existence of high organizational support has increased employee cyberloafing behavior. The higher the perceived organizational support, the lower the level of employee work stress, and cyberloafing behavior. An important finding in this study is that the general strain theory has been able to prove the existence of cyberloafing behavior caused by organizational support and employee work stress.</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Riza Bahtiar Sulistyan, Emmy Ermawati Potential Causes Of Poverty In The City Of Probolinggo 2020-10-28T16:30:30+00:00 Tatik Amani Yekti Rahajeng Hermanto Hermanto <p>Poverty is a situation where humans cannot achieve their basic requirements. This has become a standard problem experienced by every country. The research object aims to find the potential causes of poverty in the Probolinggo by examining the effect of the potential for education, unemployment, and inflation simultaneously, partially and dominantly, on poverty. The study used a quantitative method of causal relationships, 391 RTM respondents with cluster sampling technique sampling. The data analysis method used a validity test, reliability test, classical assumption test, multiple linear regression analysis, and determination coefficient analysis. The conclusion from the hypothesis testing in this research is the variables of education, unemployment, and inflation have a significant and partial effect on poverty in Probolinggo City, while the most dominant potential effect on poverty is education. The result of the determination coefficient analysis is 71.9%. The causes of poverty in the city of Probolinggo are education, unemployment, and inflation. From the research results, the local government should continue to motivate and make people aware of the importance of education, improve skills as a means of overcoming unemployment, increase economic growth so the inflation can be suppressed, and the problem of poverty is resolved.</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Tatik Amani, Yekti Rahajeng, Hermanto Trade Openness and Economic Growth in Indonesia 2020-10-28T16:30:58+00:00 Khoirul Ifa Moh. Yahdi <p>Economic growth and international trade are related to one another. International trade stimulates long-term economic growth. The more trade activities in a country, the more rapid economic growth; this trade is a key component of development in a country, its contribution is felt with the increasing economic growth in several countries. The purpose of this study looks at the impact of trade openness on economic growth in Indonesia in 1986-2017. This research is a quantitative study using time series data from 1986-2017, research data obtained from the world bank, data analysis techniques using the GMM method to see the impact of trade openness on economic growth. The test results using the Generalized Method of Moments analysis method show that all variables significantly influence the dynamics of economic growth in Indonesia. This result is proven by the t-statistic probability value, which shows a smaller value compared to the t-table value. Then the value also has a probability of less than α. It can be concluded that the variables of trade, FDI, inflation, and the number of workers have a significant effect on economic growth in Indonesia.</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Khoirul Ifa, Moh. Yahdi Determinants of the Performance of Provincial Governments in Indonesia 2020-10-29T05:00:35+00:00 Luqman Hakim Enda Nurhenti <p>The study was conducted to determine the determinants of provincial government performance in Indonesia. Research with a quantitative approach. The sampling method was purposive sampling with a research sample of 33. They are collecting data with the 2016 fiscal year financial reports at BPK RI. The research was conducted with descriptive statistical analysis and using multiple linear regression analysis. The results of this study indicate that the characteristics of the Regional Government and LHP BPK RI simultaneously / jointly affect the performance of Provincial Governments in Indonesia, but partially it is concluded that the variables of regional size, level of regional wealth, population, and BPK audit opinion have no significant effect on performance. Provincial Governments in Indonesia. Meanwhile, the BPK audit findings variable has a significant negative effect on provincial governments performance in Indonesia.</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Luqman Hakim, Enda Nurhenti Application of Customer Relationship Marketing Towards Customer Loyalty Through Trust in Bank 2021-01-18T04:50:11+00:00 Angga Ade Permana Muhammad Firdaus Muhaimin Dimyati <p style="text-align: justify;">Customer relationship marketing&nbsp;as a&nbsp;<a href=";prev=_t&amp;sl=id&amp;tl=en&amp;u=">strategy</a>&nbsp;to build good relationships with customers in the long run by combining the ability to respond directly and to serve customers with high interaction.&nbsp;The purpose of this study is whether&nbsp;customer relationship marketing&nbsp;influences customer loyalty through trust, directly or indirectly.&nbsp;&nbsp;The sampling technique that researchers took was Nonprobability sampling and using&nbsp;purposive sampling.&nbsp;The type of research method used in this research is path analysis, t-test, determination R<sup>2&nbsp;</sup>.&nbsp;The path analysis results show that the variable component of&nbsp;customer relationship marketing&nbsp;which includes commitment and conflict handling has a significant direct relationship to trust and loyalty while communication does not have a negative influence or a negative effect on customer trust or loyalty</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Angga Ade Permana, Muhammad Firdaus, Muhaimin Dimyati New Perspective: Measuring Auditor Professionalism in Fraud Detection 2021-01-18T04:50:28+00:00 Heni Heni Yosefa Sayekti Siti Maria Wardayati <p style="text-align: justify;">This research provides a new point of view to measure the professionalism of BPKP auditors in the field of investigation by utilizing the professionalism stated in the Regulation of the Head of BPKP 2010. The research was conducted on BPKP auditors in Java and Bali by filling out a questionnaire distributed via google form. From the distributed questionnaire obtained 51 respondents who participated in this study. Based on the data obtained, hypothesis testing was carried out using the Structural Equation Model (SEM) with the SmartPLS version 3.2.6 software. The results prove that auditor professionalism has a positive and significant effect on fraud detection as evidenced by the t-statistic of 7.526. In other words, the higher the professionalism of the investigative BPKP auditors, the higher their ability to detect fraud. The results also prove that professionalism according to the Regulation of the Head of the BPKP Year 2010 has been carried out properly by the BPKP auditors in the field of investigation and has truly become a work culture that must be carried out.</p> 2020-09-30T00:00:00+00:00 Copyright (c) 2020 Heni, Yosefa Sayekti, Siti Maria Wardayati