cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Elma Muncar Aditya
Contact Email
adityamuncar@widyamanggala.ac.id
Phone
+62248311982
Journal Mail Official
jurnalilmiah.aset@gmail.com
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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 403 Documents
 11   12   13   14   15 
Faktor-Faktor yang Mempengaruhi Penghentian Prematur Prosedur Audit pada BPK-RI Perwakilan Propinsi Jawa Tengah Atiqoh, Dewi Nurul; Nurdhiana, Nurdhiana
Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research was to analyze Time Pressure, Audit Risk, Materiality, Review Procedures and Quality Control that could affect the Premature Sign-Off Audit Procedures on BPK-RI Representative of Central Java Province. The populations of this research were 66 auditors who have worked for BPK-RI Representative Central Java Province. Meanwhile the samples of this research were 57 auditors who have worked for BPK-RI Representative of Central Java Province. The sampling technique used was non probability with cencus technique. The analysis technique used was multiple liniear regression. The result of this research has shown that variable of Time Pressure had negative effect on Premature Sign-Off Audit Procedures. Audit Risk had negative effect on Premature Sign-Off Audit Procedures. Materiality had positive effect on Premature Sign-Off Audit Procedures. Review Procedures and Quality Control had positive effect on Premature Sign-Off Audit Procedures. The result simultaneously showed that there was significant effect of Time Pressure, Audit Risk, Materiality, Review Procedures and Quality Control on Premature Sign-Off Audit Procedures by 99,8%, while remaining 0,2% influenced by other variable beyond the variables examined.
Analisis Model Sistem Antrian pada BRI cabang STIKES Karya Husada Semarang Rahmawati, Dwi; Bodroastuti, Tri
Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Queuing is an important part of operational management. It can be found either in manufacture sector or service sector. Queuing is persons or goods which are in the line waiting for the services and they will leave the line after being serviced. The purpose of this research was to analyze the queuing system applied in giving better services for the customers. It was done by calculating the total number of customers and the total average of serviced customers in a period of time, and optimizing the number of tellers that were working. Based on the research result it showed that the queuing model applied by BRI Bank in STIKES Karya Husada Semarang was Multi Channel- Single Phase Model. This model was applied through queuing discipline principle which was First Come – First Serve ( FCFS). The average time of a customer in queuing was 0.07 hour/person, and the average time spent by the customer was 0.15 hour/person. The average number of customers was two persons and the expected average number of customers was three persons. There was an addition of teller from one to two. They were working optimally. From the calculation result, it showed that by having two tellers, BRI Bank could give the better service in which the average time of the customer in queuing was 0.0002 hour /person. And the average time spent by the customer was 0.080 hour/person. The number of customer was one person, and the expected number of customer was two persons.
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan pada Perusahaan CV. 3 KOM Periode Tahun 2008 - 2012 Amalia, Efri; Setiawan, Teguh
Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the financial statements in an effort to assess the financial performance of CV. 3 Kom in the period 2008-2012 by using the liquidity ratio which is represented by current ratio, Leverage Ratio Debt or Debt Ratio (Debt to Total Assets Ratio), the activity represented by the Receivables Turnover Ratio, and profitability which is represented by Gross Profit margin. The population in this study was a case study in this research so that the population did not exist. This study did not use sampling techniques for it was a case study research. The results of the liquidity ratio showed the average of 3.53 over the standard company. Leverage ratio showed the average of 0.28 below standard of company. Activity ratios indicated averagebelow the average of 1.8 times below company’s standard, and Profitability ratios showed the average of 0.62 over the standard companies.
Pengaruh Faktor Individu dan Faktor Lingkungan terhadap Prestasi Kerja Karyawan pada PT. Lion Mentari Airlines Kota Semarang Fatimah, Siti; Suhaji, Suhaji
Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the influence of individual factor and environmental factor on the employeesperformance at PT. Lion Mentari Airlines Semarang. In this study the population is 45 employees, with a total sample of 45 employees. The sampling technique used is census. Data collection methods in this study were primary and secondary. Data was analyzed with the classical assumption test that includes tests of normality, multikolonierity, heteroscedasticity. Data analysis techniques used in this study was multiple linear regression analysis. The partial test of the hypothesis results partially showed that individual factor (7,330 t value >t table 2.0181) and environmental factor (2,442 t value >t table 2.0141) had a significant influence on employees performance. While ontest of the hypothesis results simultaneously showed that the individual factor and environmental factor had a significant influence on employees performance, proved bythe F value 39,432 >F Table 3.22 and the influence was 63,6%.
Faktor-Faktor yang Mempengaruhi Dividend Payout Ratio pada Perusahaan Manufaktur di BEI Sugianti, Sugianti; Tjondro, Subagyono
Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to identify and analyze the factors that affected the dividend payout ratio on manufacturing companies listed in Indonesia Stock Exchange during the period of 2009-2012. The populations used in this study were 143 companies. Based on non probability technique with purposive judgment sampling method, the samples were determined 11 companies. The result of t-test showed that Company Size (X1), Likuiditas (Cash Ratio) (X2), and Debt to Equity Ratio (X3) had no significant effect on the Dividend Payout Ratio (Y). Meanwhile, Profitabilitas (Return on Assets) (X4) had significant effect on the Dividend Payout Ratio (Y). The result of F-test showed F Company Size (X1), Likuiditas (Cash Ratio) (X2), Debt to Equity Ratio (X3) and Profitabilitas (Return on Assets)s (X4) significantly affected the Dividend Payout Ratio (Y). Adjusted Square of 0.141 indicated 14.1%.
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Apparel and Textile yang Terdaftar di Bursa Efek Indonesia Mumpuni, Wahyu; Indarti, Iin
Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The main purpose of this study was to determine whether variables that influence capital structure company were able to explain the company’s capital structure principle in the apparel and textile sector. The variables in the study were firm size, business risk, growth rate, asset structure and profitability. The population was 20 companies and the samples were 10 companies of the apparel and textile sector listed in Indonesia Stock Exchange, with the period of observation from 2009 to 2011. The technique sampling used was non probability with purposive sampling method. The model regression used was by multiple linier regression. The results showed that firm size, business risk and growth rate didn’t significantly influence capital structure. Meanwhile, two other variables, structure of assets and profitability had a negative significant influence on capital structure.
Faktor-Faktor yang Mempengaruhi Price Earning Ratio Septian, Agung; Bodroastuti, Tri
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PER (price earnings ratio) is a very important factor and should be considered by investors before making an investment decision. The purpose of this study was to determine the effect of Earning Per Share, Return on Assets, Return on Equity, Debt To Equity Ratio, and Price Book Value for the price earning ratio (PER) of Automotive and Allied Products Companies listed in Indonesia Stock Exchange in 2009-2011. The populations in this study were the Automotive and Allied Products companieslisted in Indonesia Stock Exchange amounted to 17 (seventeen) companies. The sampling technique was conducted with purposive sampling method and acquired 16 companies as the study sample. The data analysis technique used was linear regression. Based on the results of the regression analysis showed that Earning Per Share, Return on Assets, and Debt To Equity Ratio had no significant effect on the price earning ratio (PER). While Return On Equity had positive effect on the price earning ratio (PER) and Price Book Value negatively affected the price earning ratio (PER) in Automotive and Allied Products Companies listed in Indonesia Stock Exchange in the period 2009-2011.
Pengaruh Motivasi dan Kemampuan terhadap Kinerja Karyawan AJB Bumiputera Cabang Kudus Masanggara, Erika Ditya; Widiastuti, Tantri
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research was to know the influence of motivation and ability on employee performance at AJB BUMIPUTERA Kudus branch. The populations in the research were 70 respondents. The analylsis instrument used in this research was multiple linear regression. The result showed that there was significant influence of motivation and ability on employee performance in AJB BUMIPUTERA Kudus branch. Coefficient of determinacy of the two independent variables of 0,669 means that the variation of the two independent variables in explaining the performance of 66,90 %, while the rest (100 %- 66,90 % = 33,1 %) is explained by other variables which are not mentioned in this research.
Faktor-Faktor yang Mempengaruhi Dividend Payout Ratio pada Perusahaan Manufaktur Periode 2009 - 2011 Arofah, Fazulul; Anton, Anton
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to identify and analyze the factors that influence the dividend payout ratio of manufacturing companies in Indonesia. The population was 349 companies listed in Indonesia Stock Exchange, while the samples used were 25 companies. The technique was non-probability sampling with purposive sampling method judgment. The analysis tool used was multiple linear regression analysis method which also used classical assumption test. The results showed that the current ratio, debt to equity, and net profit margin did not affect the dividend payout ratio while the return on investment had significant positive effect. Current ratio, debt to equity, net profit margin, and return on investment simultaneously affected 11.8% dividend payout ratio while the remaining 88.2% were explained by other causes outside the model.
Pengaruh Earning per Share, Return on Asset, Return on Equity, dan Net Profit Margin terhadap Harga Saham Wibowo, Henri; Kuntari, Yeni
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to find out the influence of Earning per Share, Return On Asset, Return On Equity, and Net Profit Margin on the stock price of Wholesale and Retail Companies in 2009-2011 in Indonesia Stock Exchange either simultaneously or partially. The sampling technique used was Purposive Sampling method. There were 10 companies that could be analysed. The model regression used was by multiple linier regression. The result showed that simultaneously at level of significance 5% EPS, ROA, ROE, and NPM had a significant influence on the stock price of Wholesale and Retail. Partially at the level of significance 5% the result showed that EPS, ROE, and NPM had negative and significant influence on the stock price, meanwhile variable ROA had a positive and significant on the stock price. And in this research EPS, ROA, ROE, and NPM could explain the stock price as high as 28,7% and the remaining value 71,3% was influenced by other variables outside the model such as Book Value, The discount rate, risk-free interest rate, the market interest rate and market risk

Page 13 of 41 | Total Record : 403

 11   12   13   14   15 

Filter by Year

2008 2025


Reset
Filter By Issues
All Issue Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2 Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1 Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2 Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1 Vol. 25 No. 2 (2023): Jurnal ASET Volume 25 No 2 Vol 25 No 2 (2023): Jurnal ASET Volume 25 No 2 Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1 Vol 24 No 1 (2022): Jurnal ASET Volume 24 No 1 Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2 Vol 23 No 1 (2021): Jurnal ASET Volume 23 No 1 Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2 Vol 22 No 1 (2020): Jurnal ASET Volume 22 No 1 Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2 Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1 Vol 20 No 2 (2018): Jurnal ASET Volume 20 No 2 Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1 Vol 19 No 2 (2017): Jurnal ASET Volume 19 No 2 Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1 Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1 Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2 Vol 15 No 1 (2013): Jurnal ASET Volume 15 No 1 Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2 Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1 Vol 13 No 2 (2011): Jurnal ASET Volume 13 No 2 Vol 13 No 1 (2011): Jurnal ASET Volume 13 No 1 Vol 12 No 2 (2010): Jurnal ASET Volume 12 No 2 Vol 12 No 1 (2010): Jurnal ASET Volume 12 No 1 Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2 Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1 Vol 10 No 2 (2008): Jurnal ASET Volume 10 No 2 Vol 10 No 1 (2008): Jurnal ASET Volume 10 No 1 More Issue