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

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PERBEDAAN PERSEPSI ANTARA MAHASISWA SENIOR DAN JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM S-1 REGULER DAN STRANSFER PTS “X” Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The purpose of this research is to observe whether there is different perception between senior students and junior students regarding accounting profession at Regular Program and Transfer Program. The hypothesis is tested using Mann Whitney test. The result of this research shows that at Regular Program, the senior students’ perception towards “accountant as a Profession and accounting as a Science” is lower than the junior students’ perception.At Transfer Program, the senior students’ perception towards “accountant as a Profession” is higher than the junior students’ perception. The research shows that the more senior they are (the longer they join the accounting education), the more they do not like accounting and do not want to have a career as an accountant.
ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Analysis about Understanding Students Majoring In Accounting of the Basic Concepts of Accounting) Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

Purpose of this study was to improved empirically about differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools against of the basic concepts of accounting. The sample in this study are 32 students majoring in Accounting, S1 “X” University which is listed as an active second semester students for the academic year 20010/20101 and has completed the introductory course in accounting 1. This study uses Analysis of Variance (ANOVA) test to measure differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools of the basic concepts of accounting. Results showed that there is there is no significant difference of understanding and comprehension of the basic concepts of accounting between students come from IPA high Schools and IPS high schools (H1), significant difference of understanding and comprehension of the basic concepts of accounting between students come from SMK majoring in accounting and IPA high schools (H2), and significant difference of understanding and comprehension of the basic concepts of accounting between students come from SMK majoring in accounting and IPS high schools (H3).
FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Sarwono Budiyanto; Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 1: Juni 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.1.%p

Abstract

This study aimed to examine debt to equity, profitability, ownership structure, firm size, auditor quality and auditor switching on timeliness of the submission of the financial statements. The samples in this study were food and beverage companies listed in Indonesia stock exchange during 2010-2012 amounts to 46 data. The data were analyzed by logistic regression analysis. Research results showed that auditor switching had significant influence on timeliness of financial statements. While debt to equity, ownership structure, firm size, profitability, and auditor quality had no effect on timeliness of financial statements.
PENGARUH KARAKTERISTIK PEKERJAAN DAN KARAKTERISTIK ORGANISASI TERHADAP KEPUASAN KERJA AUDITOR Hidayatus Sibyan; Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 1: Juni 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.1.%p

Abstract

The objective of this research seemed to examine whether the variable of occupational and arganizational characteristics simultaneously (collectively) and partially (individually) influenced the job satisfaction of auditor at public accountant office in Semarang. The type of this reseach was explanatory research. The population and samples were 117 auditors at 18 public accountant offices in Semarang. The analysis tool used multiple linear regression. The results of simultaneous analysis (F-test) indicated that the variables of accupational characteristic (X1) and organizational characteristic (X2) had significant influence to the job satisfaction of auditor at accountant office in Semarang city with significance rate 0.000. Meanwhile, the partial analysis (t-test) showed that the variable of occupational characteristic (X1) had significant influence to the job satisfaction of auditor with significance rate 0.000, while organizational characteristic (X2) did not have significant influence to the job satisfaction of auditor with significance rate 0.854.
Perbedaan Persepsi Gender Pada Mantan Staf Profesional Kantor Akuntan Publik elma muncar aditya
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 Rika Mulita; Elma Muncar Aditya
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 Kristina Apriliani Putri; Elma Muncar Aditya; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.151

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 Dwi Atmikasari; Iin Indarti; Elma Muncar Aditya
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.
ANALISIS PENGARUH EPS, EVA DAN CASH FLOW TERHADAP HARGA SAHAM PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Cristian Budi Santoso; Elma Muncar Aditya
Jurnal Ekonomi Dan Bisnis Vol 10, No 1 (2012): Jurnal Ekonomi dan Bisnis, Maret 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (818.665 KB) | DOI: 10.31941/jebi.v10i1.164

Abstract

This research aimed to analyze the influence of Earning Per Share (EPS), Economic Value Added (EVA) and CashFlow to the stock price of food and beverage companies listed in Indonesian Stock Exchange in 2007-2010. Thepopulation in this research was 18 companies and the samples in this research were 16 food and beveragecompanies in Indonesia Stock Exchange in 2007-2010. The sampling technique used in this study was purposivesampling. While the analysis instrument in this research was the multiple linear regression. On the test coefficient of determination, the value of adjusted R square was 0.853, which meant theindependent variable EPS, EVA and Cash Flow could explain the variability of 85.3% of the dependent variablestock price. While the remaining 14.7% explained by other causes beyond the studied variables.  Thesimultaneous regression testing (F-test) indicated that the variable EPS, EVA and Cash Flow had significantinfluence to the stock price. It could be proved from the F count  (55.064) was bigger than F table (2.99). In thepartial regression testing (t-test), the variable earning per share (EPS) had siginificant influence to the stock pricewith t count (9.340) was bigger than t table (2.0595). Meanwhile, the economic value added (EVA) variable didnot influence the stock price with t count value (1.697) was smaller than t table value (2.0595) and the cash flowvariable also had no influence with the –t count (-0.726) was bigger than –t table (-2.0595). Keywords: Eearning Per Share (EPS), Economic Value Added (EVA),Cash Flow, Stock Price.
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.
Co-Authors Atmikasari, Dwi Cornelio Purwantini, Cornelio Cristian Budi Santoso Dwi Atmikasari Ekayana Sangkasari Paranita Erica Aprilia Qotrunnada Fitriyani, Yuni Hidayatus Sibyan Iin Indarti Iin Indarti Iin Indarti Iin Indarti Kristina Apriliani Putri Kurnia Wahyuni Kurnia Wahyuni Mulita, Rika Nurdhiana Nurdhiana Nurdhiana, Nurdhiana Nuristya, Emmarani Putri, Kristina Apriliani Rika Mulita Saputro, Herbangun Giri Sarwono Budiyanto Tantri Widiastuti Tantri Widiastuti Wenny Ana Adnanti Yeni Kuntari