Wiga : Jurnal Penelitian Ilmu Ekonomi https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga <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> STIE Widya Gama Lumajang en-US Wiga : Jurnal Penelitian Ilmu Ekonomi 2088-0944 Implementation of Technology Based SAK EMKM https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/650 <p>This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikro</p> Neny Tri Indrianasari Copyright (c) 2021 Neny Tri Indrianasari, Emmy Ermawati http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 1 11 10.30741/wiga.v11i1.650 Sharia Marketing and Employee Intelligence on Public Trust in Indonesian Islamic Banking https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/428 <p style="text-align: justify;">The development of the Islamic banking system in Indonesia is carried out by a dual banking system within the framework of the Indonesian Banking Architecture (API). This has received a good response from the community so that it can create progressive trust. In addition to the sharia system label, there are several aspects that are thought to be factors in increasing public trust, including sharia marketing strategies and employee intelligence. The strategic process is the main pillar in gaining public attraction and trust. Likewise with the capabilities or intelligence of employees which can increase public trust. For this reason, this study aims to examine and analyze Islamic marketing and employee intelligence as an effort to increase public confidence in Islamic banking in Indonesia. This research was conducted in Jember Regency with a sample size of 100 respondents. The analytical method used is multiple linear regression analysis. The results of this study indicate that Islamic marketing has a significant and significant effect on public trust in Islamic banking, while employee intelligence does not show an effect on public trust in Islamic banking. The coefficient of determination obtained with an R Square value of 7.8%, this shows that public trust can be explained by the existence of Islamic marketing and the intelligence of Islamic marketing employees and employee intelligence.</p> Muhammad Rijalus Sholihin Imam Abrori Copyright (c) 2021 Muhammad Rijalus Sholihin, Imam Abrori http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 12 18 10.30741/wiga.v11i1.428 Audit Committee, Board, and Audit Report Lag https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/577 <p>Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.</p> Ahmad Iskandar Rahmansyah Siti Maria Wardayati Muhammad Miqdad Copyright (c) 2021 Ahmad Iskandar Rahmansyah, Siti Maria Wardayati, Muhammad Miqdad http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 19 30 10.30741/wiga.v11i1.577 Revenue And Marketing Channel Of Oyster Mushroom In Probolinggo District https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/576 <p>This research is a quantitative research. Primary data is the result of filling out questionnaires by all respondents, namely all mushroom farmers in Probolinggo. And secondary data in the form of all mushroom farmer data in Probolinggo with a total population of 60 mushroom farmers in Probolinggo. The selection of oyster mushroom farmer respondents was carried out using the census method. The samples in this study were all farmers who cultivated oyster mushrooms in Probolinggo Regency. The results of this study indicate that oyster mushroom farmers in Probolinggo use logs. By using this tool, it can increase the income of mushroom farmers. So that the oyster mushroom in Probolinggo is suitable to be used as a business / developed field. The marketing channel pattern of oyster mushrooms in Probolinggo uses two patterns. Namely the first pattern, mushroom farmers sell mushrooms to resellers, resellers will resell to retailers and retailers will sell again to end consumers. For the second pattern, mushroom farmers sell resellers, and resellers will sell directly to the final consumer. From the above analysis it can be concluded that the second channel is more profitable for farmers in terms of income.</p> <p>&nbsp;</p> Novita Lidyana Dyah Ayu Perwitasari Mutimmah Rustianawati Copyright (c) 2021 Novita lidyana, Dyah Ayu Perwitasari, Mutimmah Rustianawati http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 31 38 10.30741/wiga.v11i1.576 Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/651 <p style="text-align: justify;">This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.</p> Ign.Novie Endi Nugroho Rahmawati Rahmawati Bandi Bandi Agung Nur Probohudono Copyright (c) 2021 Ign. Novie Endi Nugroho, Rahmawati, Bandi, Agung Nur Probohudono http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 39 49 10.30741/wiga.v11i1.651 Strategy for the Implementation of the Village Financial System Application Effectively and Efficiently https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/653 <p style="text-align: justify;">This study aims to assess the performance of the village government from the use of the SISKEUDES (Village Financial System) application in improving the quality of financial accountability in the village of Tanjungsari, Umbulsari District, Jember Regency. This research uses qualitative methods using a descriptive approach. Data obtained from observations and interviews with informants, in this case the village government, from the village head, village secretary, finance officer, financial staff, and planning staff, directly from the results of the interview data reduction, data presentation and withdrawal were carried out. Conclusion.</p> Hesti Irnanta Nur Latifa Isnaini Putri Copyright (c) 2021 Hesti Irnanta, Nur Latifa Isnaini Putri http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 50 56 10.30741/wiga.v11i1.653 The Importance of Work Stress and K3 (Occupational Health and Safety) in Assessing Employee Performance https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/607 <p>It is very important to pay attention to factors that can affect employee performance, such as work stress experienced by employees or occupational safety and health. This research was conducted at PT. Akas Mila Sejahtera Probolinggo with the objectives (1) To determine the simultaneous effect of work stress and K3 (Occupational Health and Safety) on employee performance. (2) To determine the partial effect of work stress and K3 (Occupational Health and Safety) on employee performance. (3) To determine the dominant influence between work stress and K3 (Occupational Health and Safety) on employee performance. The population of this research is the employees of PT. Akas Mila Sejahtera City of Probolinggo, amounting to 90 people. The sample taken by the Slovin method is as many as 73 people, with the criteria of employees who work as drivers, kondiktur, kernet and workshops with incidental data collection techniques. The approach used is quantitative with analysis using SPSS software. The results showed that work stress and K3 (Occupational Health and Safety) had a significant effect on employee performance.</p> Indah Nihayati Moh. Saiful Bahri Agustina Pujiastuti Agung Yatiningrum Copyright (c) 2021 Indah Nihayati, Moh. Saiful Bahri, Agustina Pujiastuti, Agung Yatiningrum http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 57 62 10.30741/wiga.v11i1.607 Determinants of The Firm Value in Indonesia https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/610 <p>Companies are no longer only faced with a single bottom line that centers on financial conditions, but companies must adjust to the triple bottom line concept. One form of environmental responsibility for corporate management for stakeholders and shareholders is by disclosing greenhouse gas emissions. Company value is also a very important factor because it can describe the business processes in a company. A high company value will provide a strong interest for investors to buy shares. An increase in stock prices will also increase the value of a company. This study aims to test and obtain empirical evidence regarding the effect of greenhouse gas disclosure, profitability and leverage on firm value. The population of this research is mining sector companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sample selection in the study using purposive sampling method. The data analysis technique used multiple linear regression. The results of this study indicate that the variable of greenhouse gas disclosure and profitability has a significant positive effect on firm value. The leverage variable does not have a significant effect on firm value, this is because the amount of debt held by the company is not a major concern for investors because investors are more concerned with how management uses the debt effectively and efficiently for use in developing the company</p> Marshelino Boyke Kristanto Lodovicus Lasdi Copyright (c) 2021 Marshelino Boyke Kristanto, Lodovicus Lasdi http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 63 74 10.30741/wiga.v11i1.610 Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/654 <p style="text-align: justify;">This study examines how firm size and profitability can influence ERC through timeliness. This research is exploratory. The test model used is the path analysis model. The population used by this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The method used in sampling is purposive sampling method. The number of companies that met the assessment criteria was 58 companies, so that the number of observations during 2014 - 2018 was 290 observations. Data collection techniques using documentation data. The data analysis technique in this study used descriptive statistics and classical assumption tests and path analysis. Based on the results, it can be concluded that company size and profitability do not have a positive effect on timeliness, company size and profitability that are interacted with the EU has no effect on ERC, while the timeliness of submitting financial reports that are interacted with the EU has an effect on ERC. Firm size and profitability have no effect on ERC with timeliness as an intervening variable.</p> Ani Yulianti Agung Budi Sulistya Yosefa Sayekti Copyright (c) 2021 Ani Yulianti, Agung Budi Sulistya, Yosefa Sayekti http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 75 88 10.30741/wiga.v11i1.654 Determinants of Corporate Value and Corporate Social Responsibility https://ejournal.stiewidyagamalumajang.ac.id/index.php/wiga/article/view/655 <p style="text-align: justify;">This study was designed using the profitability variable as the independent variable, and firm value as the dependent variable, while corporate social responsibility as the moderating variable. Basically, the value of the company is one aspect that is quite important in the world of investment. Because company value can be interpreted as the price a prospective buyer is willing to pay if the company is sold (Husnan, 2000: 7). The significant effect of profitability on firm value is in line with the signal theory (signaly theory). Profitability is a signal in the form of information stating that the company is better than other companies. Profitability is also able to reduce information asymmetry, because profitability is reliable financial information and will reduce uncertainty about the company's future prospects. Corporate Social Responsibility (CSR) has a positive effect on the relationship between profitability and firm value in manufacturing companies in the period 2013-2015. This shows that the existence of CSR is still able to strengthen the relationship between the effect of profitability on firm value</p> Fetri Setyo Liyundira M. Wimbo Wiyono Copyright (c) 2021 Fetri Setyo Liyundira, M. Wimbo Wiyono http://creativecommons.org/licenses/by-sa/4.0 2021-04-29 2021-04-29 11 1 89 99 10.30741/wiga.v11i1.655