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Jurnal Ilmiah ASET
Published by Sekolah Tinggi Ilmu Ekonomi Widya Manggala
ISSN : 1693928X     EISSN : 26859629     DOI : https://doi.org/10.37470
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Aset terbit sejak 1999 merupakan jurnal ekonomi yang menyajikan artikel hasil penelitian empiris terkini yang mencakup manajemen, akuntansi, dan studi pembangunan. Setiap naskah yang dikirimkan ke editorial Jurnal Ilmiah Aset akan ditelaah oleh mitra bestari yang relevan secara double blind review. Jurnal Ilmiah Aset terbit 2 kali dalam setahun pada bulan Maret dan September
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 387 Documents
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Pengaruh Profitabilitas, Struktur Kepemilikan, Tingkat Pertumbuhan Perusahaan dan Efektifitas Usaha terhadap Kebijakan Deviden Sanjaya, Galih; Nurdhiana, Nurdhiana; Kuntari, Yeni
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the influence of profitability, ownership structure, growth, and business effectiveness on dividend policy. The population in thisresearch were manufacturing companies listed in BEI as many as 419 companies, while the sample used as many as 18 companies. The sampling technique used was non probability purposive sampling judgment. The analysis tool used was multiple linear regression, besides also tested classical assumption. The results showed profitability, growth rate and effectiveness of business had significant positive effect on dividend policy, ownership structure had significant negative effect on dividend policy. Based on the results of research profitability, ownership structure, growth, and effectiveness of business may explain thedividend policy as high as 91.5% while the rest of 8.5% are explained by other variables not included in the research.
Atribut Wisata, Pemasaran Berbasis Media Sosial, dan Kepuasan Wisatawan pada Pantai Lasiana Kupang Maria, Maria; Ringa, Maria B; Adoe, Krysler K
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

Known as a superior tourist icon of Kupang, Lasiana Beach still keeps its management problems in its tremendous potential. The objectives of this research are: 1) To explore the existing tourist attraction attributes provided by the local government in the future for Lasiana Beach area; 2) Knowing the existence of tourist attractions, facilities and services, access to tourist destinations, and the prevailing prices related to the satisfaction of tourists at Lasiana Beach; 3) Knowing the level of satisfaction of domestic and foreign tourists who have experience with Lasiana Beach tourist area and its relation to available tourist attribute; and 4) Developing a conducive model of tourism attributes and their relationship to the satisfaction of tourists in the Lasiana Beach. This research is conducted by in-depth interview and FGD (Focus Group Discussion) by taking informants from foreign tourists, local district government and local community., Triangulation ofdata and examination of the validity of data directly by the Research Team. The result of this research is the model that is produced for the innovation on the attribute of a good tourist attraction, improvement of facility and service, improvement of accessibility and adjustment of price is expected to give guarantee of the satisfaction of tourist, especially followed by implementation of marketing strategy such as promotion service mix, especially media usage strategy advertising media such as social media based marketing with optimal budgeting to increase the rate of tourist arrivals to Lasiana Beach attractions.
Analisis Faktor yang Berperan dalam Kepribadian 'Social Entrepreneurship' Wardana, Dwiyadi Surya; Alfikri, Rahmat
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

This research is based on the needs of the Indonesian nation on the development of equity. One of the parties that can help realize a great Indonesia is the entrepreneur, a new business entity that can be a bridge on the development gap. Knownby the name of social business and driven by social entrepreneurs. In this study there are 3 (three) independent variables that are innovation (X1), Proactiveness (X2), Risk Taking (X3) while the social entrepreneurship swah variable (Y). This study made the owners of social business or social institution that exist in Pontianak city area become respondent, from 100 respondents who become object in this research, with educational respondents aged 31-40 years, with highest education level of diploma equal. The majority of their social businesses have a workforce of 11-15 people, Innovation has no influence on the soul of social entrepreneurship, the ability to operate empirically has an influence on social entrepreneurship, empirical risk taking proven has a significant influence on social entrepreneurship. Together innovative personality, proactive and dare to take risks to the personality of social entrepreneurship, while the most proactive variable in social personality
Analisis Strategi Pengembangan Sumber Daya Manusia terhadap Kompetensi Dosen Politeknik Negeri Kupang Batilmurik, Ridolof W; Sahetapy, Stela; Noach, Robert M; Samadara, Pieter D
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

Development strategy of human resources quality of Kupang State Polytechnic can be done to create competent PNK Lecturer in professional, pedagogic, personality and social aspect. The facts show that 119 lecturers have been certified but have not shown competence in their field of expertise, especially on pedagogic and professional aspects. Is the serdos obtained is due to the full right of the lecturer or indeed the lecturer has shown his competence through a number of test instruments conducted through self-description and assessment of the four aspects of the competence. This research entitled analysis of HR development strategy to lecturer competence. The purpose of this study is to find out how education and training are in PNK Kupang and to find out whether partially or simultaneously education and training affect the competence of lecturers. This research is explorative with assoiatif approach (cause- effect). The sample is 54 respondents from 119 lecturers who have been certified using Slovin 10% technique. Data analysis using descriptive and inferential stattistik; niai average respondents’ answers, test instruments of validity and reliabiliats, classical assumptions and multiple regression, and hypothesis test F arithmetic and Thitung. The result of the analysis shows that education and training strategy is able to give positive and significant influence.
Efektifitas Penerapan PP No.46 Tahun 2013 bagi UMKM terhadap Tingkat Pertumbuhan Wajib Pajak dan Penerimaan Pajak Penghasilan pada KPP Pratama di Semarang Wahdi, Nirsetyo; Suratman, Suratman
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

Government, in order to facilitate and simplify taxation rules for UMKM, has issued Government Regulation No.46 of 2013, precisely valid starting from July 1, 2013. Tax in this Government Regulation is calculated from the turnover of each month by 1% and absolute. UMKM category is the taxpayer whose turnover or business circulation does not exceed 4.8 billion rupiahs per year. The purpose of this study is to determine the extent of the taxpayer growth and the income tax revenuefor eighteen months before and after the application of Government Regulation No.46 of 2013, in Tax ServiceOffice Pratama Semarang and UMKM which is benefited from the enactment of Government Regulation No. 46 of 2013. This studywas conducted by using descriptive method. The data used were secondary data obtained from several sources, the most important were derived from KPP Pratama Semarang. Data analysis used SPSS19. The results of the study show that there are significant differences towards the growth of the number of taxpayers and income tax revenue in KPP Pratama Semarang. After the application of Government Regulation No. 46 of 2013, the growth of the number of UMKM taxpayers increased in early 2014. The results show that the average amount of income tax revenue after the application of Government RegulationNo. 46 of 2013 is higher than the implementation of the regulation before. While UMKM which is benefited from the enactment of Government Regulation No. 46 of 2013, i.e the tax is imposed on the basis of 1% rate of turnover and absolute. If UMKMhas profit rate of more than 8%, soGovernment Regulation No. 46 of 2013 is more profitable because the tax paid is lower, compared to the rate of General Income Tax. But if the profit rate of UMKM is lower than 8%, the tax paid will be higher compared to the general rate. The tax amount will be the same either using rate ofGovernment RegulationNo. 46 of 2013 or the general rate when the profit rate is 8%. The newly established and unprofitable UMKM feels that the enactment of 1% tax from turnover through Government Regulation No.46 is unfair, because UMKM feel that they have not got the benefit but they have been taxed.
Strategi Promosi Masal untuk Meningkatkan Penjualan dan Market Share Suryatama, Fajar
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

This research tries to apply promotional strategy with mass promotion methods (mass promotion) that communicate with potential consumers at the same time. Factors that encouraged this method because the shops/Dealers still recently opened and is located in a location far from the city centre so that less known local community. The main purpose of the application of this strategy is to make the dealership and its products more quickly recognized so that the sales and market share can be improved.
Analisis Pengaruh Keberagaman Dewan Komisaris dan Struktur Kepemilikan Perusahaan terhadap Kualitas Pengungkapan Corporate Social Responsibility Triani, Triani
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to examine the quality of CSR disclosure of public companies listed in BEI influenced by the diversity of the board of commissioners and ownership structure of the company. This study used 53 companies as a sample and observed for four years of from 2013-2016, so the total observations in this study as many as 212 annual reports of the companies. The result showed that only government share ownership variable (X4) that had a positive effect on CSR quality variable (Y). Meanwhile, proportion of female membership in the board of commissioners (X1), proportion of foreign membership in the board of commissioners (X2), and foreign ownership (X3) did not affect the quality of CSR disclosure (Y).
Pengaruh BI-Rate, Kurs USD terhadap Pengaruh Timbal Balik antara Return Saham dan Trading Volume Hendrayanti, Silvia
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

The objectives of this research to analyze the influence of BI Rate, Exchange Rate of mutual effect between Return of stock and trading volume (Study on Stock of Mining Sector that listed on Indonesia Stock Exchange in 2007 – 2015 periods). Population in this research is the mining sector in Indonesia during the observation period January 2007 until December 2015 (data from BEI and Indonesian Bank monthly published on BEI). Totality of the sample which has been used in this study was 108 samples which consists of 52 issuers. In this study, the research method is by using descriptive analysis, stationary test, VAR analysis, Granger causality test, Impulse response anlysis, and variance decomposition analysis. Hypothesis test, and R2 test.The result of this research shows that BI Rate variable has a negative and significant to stock return, exchange rate variable has a positive and not significant to stock return, BI Rate variable has a negative and significant to Trading volume, Exchange rate variable has a negative and not significant to Trading volume, Stock return(-1)& Stock return(-2) variable has a positive and significant to Trading volume, Trading volume(-1)& Trading volume(-2) variable has a negative and not significant to stock return.
Analisis Model Loyalitas Nasabah Tabungan Simpeda Bank Jateng Semarang Lina, Metha Octo
Jurnal Ilmiah Aset Vol 19 No 2 (2017): Jurnal ASET Volume 19 No 2
Publisher : STIE Widya Manggala

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The objective of the research was tested the effect of economic content, relationship commitment, and social content toward trust, satisfaction and customer commitment as well as relationship intention of Bank Jateng branch office Salatiga. The population was debtors of Bank Jateng branch office Salatiga who took its product for business activities. The purposive sampling method was used to determine the samples. The technical analysis applied to test the research hypothesis was Structural Equation Modeling (SEM). The result of the research prevailed that there were positive and significant relationships among economic content and trust, economic content and satisfaction, resource content and trust, resource content and satisfaction, social content and trust, social content and satisfaction, trust and commitment, satisfaction and commitment, and commitment and relationship intention.
Analisis Pengaruh Kinerja Badan Penyelenggara Pendidikan terhadap Kinerja Keuangan Perguruan Tinggi Swasta dimediasi Intellectual Capital dan Good University Governance Listiyowati, Listiyowati
Jurnal Ilmiah Aset Vol 19 No 2 (2017): Jurnal ASET Volume 19 No 2
Publisher : STIE Widya Manggala

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Abstract

Financial performance in private colleges is one of the important factors for achieving quality education. The phenomenon shows that the financial performance of private universities is not good, especially in terms of liquidity (current ratio) that encourage private universities committed some offense in getting the revenue to finance any operations of the institution. The purpose of this study is to analyze and describe the performance of the organizing body of education on college financial performance through intellectual capital and good university governance. Analysis of the data used path analysis. The results show the performance of the organizing body of education, intellectual capital and good university governance have significant influence and improve the financial performance of the college directly. But the performance of the education governing body had no significant effect on the financial performance through good university governance as well as good university governance on financial performance through intellectual capital.

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