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Contact Name
Elma Muncar Aditya
Contact Email
adityamuncar@widyamanggala.ac.id
Phone
+62248311982
Journal Mail Official
jurnalilmiah.aset@gmail.com
Editorial Address
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Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Ilmiah ASET
ISSN : 1693928X     EISSN : 26859629     DOI : https://doi.org/10.37470
Core Subject : Economy, Social,
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
Articles 395 Documents
Analisis Pengaruh Unsur Lingkungan Pengendalian (Control Environment) terhadap Keandalan Laporan Keuangan Budiartono, Agung
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: 10.37470/1.22.1.156

Abstract

This study aimed to examine the effect of the Control Environment to reliability of Ministry / Agency financial statements in Indonesia. The elements of Control environment are tested, there are integrity and ethic value, commitment to competence, Supporting leadership, Organizational Structure, Authority and Responsibility, Human Resources Policy, The effectiveness of Government internal Audit, and Relationship with other agency. The population of this study are all the ministry/agency in Indonesia, and each of Ministry/ agency is represented by a person who presenting financial statements as respondents. The data in this study use primary data obtained from questionnaires distributed directly to the respondent. The Data collected are 59 questionnaires, from 86 questionnaires were distributed. The Data was analyzed using SmartPLS 3.0. The result shows that from 8 variables of Control Environment, only 2 that have effect to reliability of financial statements, there are The effectiveness of Government Internal Audit and Relationship with other agency. While others variables such as integrity and ethic value, commitment to competence, Supporting leadership, Organizational Structure, Authority and Responsibility, Human Resources Policy doesn’t have effect to reliability of ministry / agency financial statements.
Analisis Pengaruh Knowledge, Work Training, Risk Behavior dan Use of Personal Protective Equipment terhadap Loading and Discharging Work Safety Rusmiyanto, Dedy; Ghofur, Muhamad Abdul
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: 10.37470/1.22.1.157

Abstract

This study aims to determine the effect of knowledge, work training, risk behavior, and use of personal protective equipment on loading and discharging work safety. The population in this study were all loading and unloading labor at Tanjung Emas Port Semarang with a sample of 100 respondents. The sampling technique used is probability sampling The analytical method used is quantitative analysis, the data were analyzed using multiple linear regression The results of multiple linear regression analysis obtained the equation Y = -2.004 + 0.286 X1 + 0.246 X2 + 0.253 X3 + 0.328 X4 + μ. And the coefficient of determination is 62.3%, it means all independent variables can explain the dependent variables as much as 62.3% while the rest (100% - 62.3% = 37.7%) is explained by other variables outside the regression model.
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.
Analisis Pengaruh Stress Kerja dan Work Family Conflict pada Komitmen Organisasi dan Turnover Intention Karyawan PT Apparel One Indonesia Adelia, Febri Elsa
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: 10.37470/1.22.1.159

Abstract

This study developed a research model that was empirically tested to re-explain the variables that could affect turnover intention by using data obtained from interviews using a questionnaire to PT Apparel One Indonesia’s employees. The test is carried out using the Structural Equation Modeling (SEM) approach. The test results show that work stress and family conflict are proven to have a significant negative effect on organizational commitment. The results of this study also show that work stress and work family conflict have a significant positive effect on turnover intention, while organizational commitment has a significant negative effect on turnover intention.
Analisis Pengaruh Kompetensi Terhadap Kinerja Pegawai Satuan Polisi Pamong Praja Kota Pontianak Parwidi, Parwidi; Muntaha, Muntaha
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: 10.37470/1.22.1.160

Abstract

Competence is a behavior that more emphasis on productive behavior that must be owned and done by someone in carrying out an activity in order to excel outstanding. Performance of a person related to the level of success in doing something work in accordance with the field of duty in order to achieve organizational goals. Psychologically, a person’s abilities consist of the potential ability and the ability of reality. Therefore the Pontianak Municipal Police Prison Unit should be able to demonstrate its superiority through its competence in order to improve the performance of human resources. Thus expected employees can give the best contribution through the competence held for the achievement of good performance, so as to meet the target and the target work of individuals who are given and contribute to the success of achieving the target organization Pontianak City Pamong Praja Police Unit as a whole. The problem in this research is how the influence of competence to the performance of personnel of Police Unit of Pontianak Municipal Police?. Research Methods in the form of a survey, with a population of all employees at the Pontianak Municipal Police Service Unit of 110 people. Sampling using Census method. Data analysis using Multiple Linear Regression Multiple Linear Regression. The results of simultaneous research competence that includes knowledge, skills and individual behavior affect the performance. Partially knowledge and skills have an effect on to performance while individual behavior has no effect.
Pengaruh Citra Merek dan Kualitas Produk terhadap Loyalitas yang Dimediasi oleh Kepuasan Dwiantari, Scorina
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: 10.37470/1.22.1.161

Abstract

The purpose of this study was to determine the effect of brand image and product quality on consumer loyalty with consumer satisfaction as a mediator using Indrakila Cheese products. To determine the effect of brand image, product quality and customer satisfaction on costumer loyalty using Indrakila Cheese products. To find out whether costumer satisfaction mediates the influence of brand image and product quality on costumer loyalty using Indrakila Cheese products. The population in this study were all costumers who use Indrakila Cheese products. The sample is determined by the Purposive Sampling method. Sampling with Slovin formula obtained 110 respondents. The data used are primary data using a questionnaire. Data analysis using linear regression. Based on the results of the research that has been done, it can be known brand image has a positive effect on costumer satisfaction of Indrakila Cheese products. Product quality has a positive effect on costumer satisfaction of Indrakila Cheese products. Brand image has a positive effect on costumerr loyalty of Indrakila Cheese products. Product quality has a positive effect on costumer loyalty of Indrakila Cheese products. Customer satisfaction has a positive effect on costumer loyalty of Indrakila Cheese products. Brand image has a positive effect on costumer loyalty mediated by costumer satisfaction. Product quality has a positive effect on costumer loyalty mediated by costumer satisfaction.
Pengaruh Komitmen dan Kinerja Manajemen Koperasi terhadap Kepuasan Anggota Melalui Kualitas Pelayanan sebagai Intervening Safari, Teti
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: 10.37470/1.22.1.162

Abstract

The purpose of this study was to analyze the commitment and performance of cooperative management on member satisfaction through service quality. The research subjects were commissioner members, sample 73, sampling technique with purposive sampling. Data collection techniques through questionnaires, data analysis techniques with SmartPLS. The results of the study (1) Commitment variable has a positive and significant effect on service quality, the parameter coefficient value is 0.489 with a P-Value of 0,000. (2) Employee performance Variable has a positive and significant effect on service quality with a coefficient value of 0.461 with a P-Value of 0,000. (3) Commitment variable has a positive effect on job satisfaction, parameter coefficient value of 0.314 with P-Value 0.001. (4) Employee performance variable has no positive and significant effect on member satisfaction, parameter coefficient value of 0.037 with P-value of 0.530. (5) Variable quality has a positive and significant effect on member satisfaction, parameter coefficient value 0.742 with a P-value of 0.000.
Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi terhadap Efektivitas Sistem Informasi Akuntansi Sasongko, Dian Arum
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.164

Abstract

Managers need relevant, accurate, and reliable information just in time in order to make appropriate decisions. By accounting information system, the effectiveness can be achieved. The purpose of this study was to analyze the influence of information technology sophistication, management participation, accounting manager knowledge on accounting information system effectiveness of three stars and four stars hotels in Semarang. The samples were 80 accounting managers with the sampling techniques of purposive sampling. The analysis instrument of this study was multiple linear regression analysis. The result showed that information technology sophistication and management participation did not affect accounting information system effectiveness while accounting manager knowledge had a positive and significant effect on accounting information system effectiveness.
The Value of Human Resource Flexibility: A Study of Private and Public Organisations in The Gambia Badjie, Gibriel
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.165

Abstract

Human resource flexibility has attracted lots of research attention, but limited papers categorically address the benefits of HR flexibility to employees. This paper ispurposely crafted to address the knowledge gap and bridge the perception and expectation gap from both sides regarding the benefit of HR flexibility. The research uses a mixed method approach. First used questionnaire-based survey, but and second interviewed 10 employees randomly selected from organisations that participate in the survey. About 80 senior HR personnel participated in the survey representing the views of 40 private and public organisations. A stratified random sampling technique was used using two organisation directories as sample frame. The outcome of the study discovers differences in the practice of HR flexibility between private and public organisations in the Gambia. The outcome also dictates that, the views expressed by the senior HR personnel cannot represent the position of the employees. HR flexibility has economic and social benefits for the organisation and employees, therefore further study is recommended to delve deep into the issues.
Analisis Peran Sektor Basis dan Non Basis dalam Penyerapan Tenaga Kerja di Kabupaten Gresik Amalia, Hadina Rizky; Yulistiyono, Herry
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.166

Abstract

This research aims to identify base and non-base sectors and analyze the absorption of labor in the base and non-base sectors in Gresik Regency as informationand consideration in economic development planning. This research is a descriptive quantitative study using secondary data of PDRB variables and labor and its components in Gresik Regency. The analytical methods used in this study are LQ analysis, shiftshare analysis, MRP analysis and labor absorption analysis. The results of the LQ analysis show the processing industry sector, the mining and quarrying sectors and the electricity and gas procurement sector are the base sectors. The results of the shiftshare analysis show sectors where the average power growth is higher than overall economic growth are the agricultural sector, the provision of drinking accommodation, construction, trade, transportation and warehousing, information and communication, financial services, corporate services, education services and the healthcare sector. While the sectors whose average local competitiveness growth is higher than the competitiveness of the same sector in East Java Province are agriculture, electricity procurement, water procurement, construction, trade, information and communication, food and drink accommodation provision sector, corporate services sector, government administration, education services, health and other service sectors. The results of the MRP analysis also show that the electricity and gas procurement sector is the leading sector in terms of growth. From the analysis of labor elasticity, it is known that the average sector with the highest labor elasticity value in 2011-2015 is the base sector, namely the mining sector and the electricity and gas procurement sector and in 2016-2017 is the non-base sector, namely the transportation sector and financial institutions.