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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Ilmu Ekonomi ASET JAM : Jurnal Aplikasi Manajemen International Journal of Social Science and Business Jurnal Ilmiah ASET Management and Accounting Expose Fokus Abdimas
Elma Muncar Aditya
STIE Widya Manggala Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perbedaan Persepsi Gender Pada Mantan Staf Profesional Kantor Akuntan Publik Aditya, Elma Muncar
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.153 KB)

Abstract

The purpose of this research is to analyze the differences between theperception of male accounting firm alumni and female accounting firm alumni to theirexperience, accounting firm programs, and the possibility to hire their ex accountingfirm. The data were collected through questionaire and the research was tested to 90accounting firm alumni which is 63 male accounting firm alumni and 27 femaleaccounting firm alumni. The hipothesis is tested using independent sample t-test. Theresults of this research are there is no significant perception differences between maleand female accounting firm alumni to their experience (H1), there is no significantperception differences between male and female accounting firm alumni to the accountingfirm programs (H2), and there is significant perception differences between male andfemale accounting firm alumni to the possibility to hire their ex accounting firm (H3).Keywords : accounting firm alumni, gender, perception, independent sample t-test.
The Effect of Agency Costs on Hedging Policy in Indonesian Public Companies Paranita, Ekayana Sangkasari; Aditya, Elma Muncar
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.22566

Abstract

The purpose of this study is to examine the effect of agency costs on company hedging policies. This study use the concept of hedging policies derived from synchronizing foreign exchange derivatives based on agency theory and hedging with foreign exchange debt based on balancing theory. The novelty of this research is the application of the synthesis of agency theory and balancing theory as indicators of hedging policies. The hedging policy based on foreign exchange derivatives is synchronized with the hedging policy based on foreign debt. The population was companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. Using the purposive sampling method, 78 companies for each year from 2012 - 2017 were obtained with a total of 468 data. This research used a panel data regression method. The hypotheses were tested with the Hausman Test, which shows the best research model is the Fixed Effect Model. The results of the study concluded that financial distress and underinvestment had a significant positive effect on hedging policies, while business risk did not affect hedging policies because most companies had relatively low foreign sales. The findings of this study have theoretical implications that support agency and balancing theory.
Perbedaan Persepsi Gender Pada Mantan Staf Profesional Kantor Akuntan Publik aditya, elma muncar
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research is to analyze the differences between the perception of male accounting firm alumni and female accounting firm alumni to their experience, accounting firm programs, and the possibility to hire their ex accounting firm. The data were collected through questionaire and the research was tested to 90 accounting firm alumni which is 63 male accounting firm alumni and 27 female accounting firm alumni. The hipothesis is tested using independent sample t-test. The results of this research are there is no significant perception differences between male and female accounting firm alumni to their experience (H1), there is no significant perception differences between male and female accounting firm alumni to the accounting firm programs (H2), and there is significant perception differences between male and female accounting firm alumni to the possibility to hire their ex accounting firm (H3).
Pengaruh Return On Asset (ROA), Return On Equity (ROE), dan Earning Per Share (EPS) terhadap Harga Saham Mulita, Rika; Aditya, Elma Muncar
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the influence of Return On Asset (ROA), Return On Equity (ROE) and Earning Per Share (EPS) on the stock price of Wholesale and Retail Trade companies listed in Indonesia Stock Exchange. The sampling technique used was purposive sampling. There were 22 companies that could be analysed. The strategy analysis used in this research was multiple linier regression. From the analysis results it showed that ROA did not influence the stock price. While ROE and EPS significantly influenced the stock price.
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 Putri, Kristina Apriliani; Aditya, Elma Muncar; Nurdhiana, Nurdhiana
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening Atmikasari, Dwi; Indarti, Iin; Aditya, Elma Muncar
Jurnal Ilmiah Aset Vol 22 No 1 (2020): Jurnal ASET Volume 22 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.1.158

Abstract

This study aimed to determine the effect of profitability on firm value through dividend policy as the intervening variable. The population and sample used were 37 companies listed in Indonesia stock exchange for 3 years (2015-2017). The sampling technique used was non-random sample using non-probability technique with a method based on saturated sampling. The analytical tool used was path analysis test which waspreviously tested by descriptive test, classical assumption test and hypothesis test. The results of the study indicated that profitability (X) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on dividend policy (Z). Dividend policy (Z) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on firm value (Y) through dividend policy (Z) as the intervening variable. The result of determination coefficient (R2) is 0,500%. It means the influence of profitability and dividend policy on firm value as much as 50%. While the remaining 50% is influenced by other variables outside the variables studied.
Pengaruh Leverage, Return On Assets dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Publik di Indonesia Wahyuni, Kurnia; Aditya, Elma Muncar; Indarti, Iin
Management & Accounting Expose Vol 2, No 2 (2019)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v2i2.103

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, return on assets, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan. Sampel yang digunakan berjumlah 56 data. Data yang terkumpul dianalisis menggunakan analisis Regresi Linier Berganda. Hasil penelitian menyimpulkan bahwa ukuran perusahaan memiliki pengaruh negatif terhadap penghindaran pajak, sementara leverage dan return on assets tidak berpengaruh terhadap penghindaran pajak.
Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah Saputro, Herbangun Giri; Aditya, Elma Muncar; Indarti, Iin
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.250

Abstract

The purpose of this study was to determine the influence of human resource competence and the influence of the regional financial accounting system (SAKD) on the quality of regional government financial reports at the Genuk District Office, Semarang. This study uses a comparative causal research design using survey methodology. The data in this study are quantitative, consisting of numeric values. The sample used in this study were 42 employees of the finance department at the Genuk District Office, Semarang. The results of data processing using SPSS 26 can be concluded that it was found that human resource competence has a significant positive effect on the quality of regional financial reports in Genuk District, Semarang City, the application of the regional financial accounting system does not affect the quality of regional financial reports in Genuk District, Semarang City, and human resource competence and the application of the regional financial accounting system simultaneously have a significant effect on the quality of regional financial reports.
Peningkatan Kualitas Layanan Satu Pintu di Kota Semarang dengan Penerapan Hard Skill dan Soft Skill Widiastuti, Tantri; Aditya, Elma Muncar; Paranita, Ekayana Sangkasari
Jurnal Aplikasi Manajemen Vol. 13 No. 2 (2015)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Service one door or one stop service (OSS) is a step that can be applied in variousareas in order to increase investment and the one-stop service is expected in reducing thebureaucrat, therefore the process of licensing become shorter. In general, this study aims toimprove the satisfaction of investors who are conducting the licensing process in Semarang.There are 50 employees who are likely to occupy the part of the ministry, therefore thenumber of employees who take the test reach 50 employees who have been appointed by thehead of the Badan Pelayanan Perijinan Terpadu (BPPT). The data analysis uses IPA (Importanceand Performance Analysis). The results showed that (1) employees'IQ in terms of hardskills at Badan Pelayanan Perijinan Terpadu (BPPT) Semarang are in the level of average.The test that has taken showed less score in terms of the pace of work, precise work, jobstability and work endurance. As for soft skills, which are still getting less score is communication,self-confidence, self-control and emotional stability, showing that only 14 employeeswho meet the qualifications for employment services (front desk) that directly deal with therespondent (front desk). (2) Analysis of the level of satisfaction of respondents indicated thatthe services provided to the respondents do not meet the wishes of the respondents as theaverage value of the performance was lower than expectations of respondents. (3) Takinginto account the hard skills and soft skills of employees in the public service model thatsatisfy investors, the satisfaction of investors who are conducting the licensing process canbe increased.
Soft Skill Sebagai Upaya Peningkatan Kualitas Layanan Satu Pintu di Kota Semarang Widiastuti, Tantri; Aditya, Elma Muncar; Paranita, Ekayana Sangkasari
Jurnal Aplikasi Manajemen Vol. 12 No. 1 (2014)
Publisher : Universitas Brawijaya, Indonesia

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Abstract

 The purpose of this research is to increasing the service quality of (BPPT) Kota Semarang staffs by optimizing their soft skills. This research is comparing the service quality of BPPT Kota Semarang staffs before and after training. The result of this research showed that the given soft skill training was only able to contribute positively on permit applicant's satisfaction of four instruments. The four instruments were complaint, staff politeness and hospitality, and staff speed and responsiveness in giving service. However, of the four instruments that were related to human resource were staff politeness and hospitality and staff speed and responsiveness in giving service while the adjustment of paid fee and fixed fee and complaint facility influenced by the system.
Co-Authors Atmikasari, Dwi Cornelio Purwantini, Cornelio Ekayana Sangkasari Paranita Fitriyani, Yuni Iin Indarti Kurnia Wahyuni Mulita, Rika Nurdhiana, Nurdhiana Nuristya, Emmarani Putri, Kristina Apriliani Saputro, Herbangun Giri Tantri Widiastuti Yeni Kuntari