Wiga : Jurnal Penelitian Ilmu Ekonomi http://ejournal.itbwigalumajang.ac.id/index.php/wiga <p>Wiga : Jurnal Penelitian Ilmu Ekonomi or Wiga : Economic Sciences Research Journal, covering aspects relating to Economics in both the latest applications and theories, under the auspices of the Institut Teknologi dan Bisnis Widya Gama Lumajang, Lumajang, East Java, Indonesia. Published twice a year, in March and September. <a href="https://issn.lipi.go.id/terbit/detail/1433412696">ISSN 2088-0944 (Print) </a>and <a href="https://issn.lipi.go.id/terbit/detail/1483936198">ISSN 2549-5992 (Online).</a><br /><br />The development of economics currently has a significant impact both in theory, practice, and the latest economic development. Wiga : Jurnal Penelitian Ilmu Ekonomi is intended as a forum for publishing scientific articles in the field of science: Economics, Accounting, Banking, Taxation, Management, Marketing, etc.,<br /><br />Since 2019, "Wiga : Jurnal Penelitian Ilmu Ekonomi", has been registered in the Indonesian Institute of Accountants: Educators' Accountant Compartment. Achievement on "Wiga : Jurnal Penelitian Ilmu Ekonomi" in 2019, at grade 4, Based on the Decree of the Director-General of Research and Technology Strengthening Ministry of Research, Technology and Higher Education Number 10/E/KPT/2019 valid from Vol. 7 No. 1 (2017) to Vol. 2 No. 2 (2021) and at grade 3, Based on the Decree of the Director-General of Research and Technology Strengthening Ministry of Research, Technology and Higher Education Number 36 / E / KPT / 2019 valid from Vol. 9 No. 2 (2019) to Vol 14. No. 1 (2024)</p> Institut Teknologi dan Bisnis Widya Gama Lumajang en-US Wiga : Jurnal Penelitian Ilmu Ekonomi 2088-0944 Determinants of Firm Value in Banking Companies in Indonesia http://ejournal.itbwigalumajang.ac.id/index.php/wiga/article/view/814 <p>This study aims to of the variables determining the value of banking companies in the 2018-2020 period, sample selection using purposive sampling, which used the annual financial statements of banking companies. Research using path analysis results in research that Liquidity, firm size, capital structure is not significant to the value of dividend policy dividend significant effect. Liquidity, company size, capital structure and policies dividends are not significant to firm value, while profitability is significant to firm value. The implication of banking companies for issuers in Indonesia is that with the awareness that issuers have of the importance of company value, it must be maintained properly, because it can be influenced by a separate thought or perception of investment, and companies in increasing company performance. The implications of the theoretical benefits of this research are expected to provide information or contribute to the development of existing theories in Indonesia, so that academics can get enough information for further research on firm value.</p> Femba Akris Diantoro Ahmad Roziq Wahyu Agus Winarno Copyright (c) 2022 Femba Akris Diantoro, Ahmad Roziq, Wahyu Agus Winarno https://creativecommons.org/licenses/by-nc/4.0 2022-09-02 2022-09-02 12 3 158 166 10.30741/wiga.v6i3.814 Determinant of the Corporate Social Responsibility (CSR) Disclosure at Mining Company http://ejournal.itbwigalumajang.ac.id/index.php/wiga/article/view/861 <p>Research tries to test the effect deferred exploration and development, profitability, and solvency on CSR disclosure (CSRD). Population research are all registered mining company on the Indonesia Stock Exchange (ISE) from 2017 to 2020. Eleven companies according to the sample criteria of this research with purposive sampling technique. The results research summarize that BEPT and DAR, partially, do not affect the scope of CSRD with significant values of 0.594 and 0.089. Besides that, ROA variable has partial effect on ​​CSR disclosure with a significant value 0.048. Based on the test, it found that BEPT, ROA, and DAR was affect to the extent of CSR disclosure in mining companies with a significant value of 0.014. This research concludes that BEPT and DAR do not positively effect on CSR disclosure, while ROA affects to extent of CSR disclosure.</p> Arfan Ikhsan Muhamad Yamin Noch Ngatemin Ngatemin Meylati Finthariasari Azizul Kholis Copyright (c) 2022 Arfan Ikhsan, Muhamad Yamin Noch, Ngatemin Ngatemin, Meylati Finthariasari, Azizul Kholis https://creativecommons.org/licenses/by-nc/4.0 2022-09-09 2022-09-09 12 3 167 176 10.30741/wiga.v12i3.861 Convalsent Plasma Inventory Cost Identification as Health Accounting Implementation in the Indonesian Red Cross Blood Transfusion Unit, Lumajang Regency http://ejournal.itbwigalumajang.ac.id/index.php/wiga/article/view/862 <p>Supplies in health organizations are health services. The inventory in this study is about convalescent plasma, which is a supply of health services provided to provide therapy for the recovery of Covid-19 patients. The inventory costs are needed in calculating the cost of convalescent plasma supplies in order to determine whether the applied rates have met the costs incurred in procuring convalescent plasma supplies as a result of the implementation of health accounting. The purpose of this study was to determine the cost of convalescent plasma supplies and to find out whether the dose applied to the patient was sufficient to replace the cost of supplies incurred. This research uses quasi-qualitative method, data collection method is observation, interview, and documentation. The results of this study indicate that the study of the cost of convalescent plasma supplies above can be seen that the inventory cost is influenced by several factors, including donor factors and consumables used. Each plasma donor produced is different. This will affect the cost of convalescent plasma supplies in each bag. With this research, the Indonesian Red Cross Blood Transfusion Unit, Lumajang Regency, applies the calculation of inventory cost per bag on blood component products, mainly convalescent plasma.</p> Siti Maryam Whedy Prasetyo Ahmad Roziq Copyright (c) 2022 Siti Maryam, Whedy Prasetyo, Ahmad Roziq https://creativecommons.org/licenses/by-nc/4.0 2022-09-14 2022-09-14 12 3 189 199 10.30741/wiga.v12i3.862 The Role of Social Media Adoption and Dynamic Capabilities to Boost SMEs Performance: A Moderated Analysis http://ejournal.itbwigalumajang.ac.id/index.php/wiga/article/view/863 <p>The objective of this study is to examine and analyze the direct influence of social media adoption and dynamic capabilities in increasing SMEs performance. It also considers market orientation as a moderating variable to understand more about the condition by which the relationship between the variables can be strengthened or weakened. By using quantitative approach, this study focuses on culinary SMEs in Bandung, West Java. The number of samples is 300 respondents, and the data is collected through giving questionnaire using Google Forms to culinary SMEs actors. The findings of this study indicate that both social media adoption and dynamic capabilities have a positive influence on SMEs performance. Furthermore, this study also prove that market orientation can strengthen the relationship between social media adoption and SMEs performance, as well as dynamic capabilities and SMEs performance. Finally, several implications are pointed out for both practitioners and scholars.</p> Uce Karna Suganda Tuti Asmala M. Dana Prihadi Copyright (c) 2022 Uce Karna Suganda, Tuti Asmala, M. Dana Prihadi https://creativecommons.org/licenses/by-nc/4.0 2022-09-12 2022-09-12 12 3 177 188 10.30741/wiga.v12i3.863