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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 403 Documents
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Pengaruh Komitmen Organisasional, Locus of Control, dan Posisi Auditor terhadap Penerimaan Perilaku Disfungsional Audit Triono, Hermawan
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: 10.37470/1.22.2.167

Abstract

This study aims to analyze whether the organizational commitment, locus of control, and auditor’s position affect the acceptance of dysfunctional audit behavior.The population of this study are 100 independent auditors who work at Public Accountant Office on Semarang. Meanwhile, the sample of this research are 80 auditors. The Data were collected through questionnaire and analyzed using path analysis technique. The result indicates that there is positive influence of locus of control on acceptance of dysfuctional audit behavior, negative influence of auditor’s position on acceptance of dysfunctional audit behavior, and negative influence of organizational commitment on acceptance of dysfunctional audit behavior.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal dengan Pendapatan Per Kapita sebagai Variabel Pemoderasi Suryatiningrum, Ika; Indarti, Iin; Adnanti, Wenny Ana
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: 10.37470/1.22.2.168

Abstract

Regional autonomy and fiscal decentralization give local governments the authority to explore revenue and perform the role of allocation independently in settingdevelopment priorities in which there is a component of capital expenditure. This research aimed to examine and analyze the effect of Own Source Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure that are moderated by Percapita Income in Regency/City Governments in Central Java Province. The population of this research were the Regency / City Governments in Central Java which consists of 29 Regencies and 6 Cities in 2013 - 2017. The sampling technique used was saturated sampling. The secondary data was collected from APBD Realization Reports and Per Capita GRDP Tables in 2013-2017. The data analysis technique used were Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results showed that Own Source Revenue, General Allocation Fund and Special Allocation Fund, both partially and simultaneously had a significant positive effect on Capital Expenditure. Per Capita Income as a moderating variable can strengthen the effect of Own Source Revenue on Capital Expenditure, but it cannot strengthen the effect of General Allocation Fund and Special Allocation Fund on Capital Expenditure.
Daya Saing Usaha Mikro Kecil : Modifikasi Porter Diamond Model Rustian, Lita Apriani; Widiastuti, Tantri
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: 10.37470/1.22.2.169

Abstract

This study aims to analyze: (1) the effect of production factors on competitiveness; (2) the effect of demand conditions on daylight power (3) the effect of related and supporting industries on competitiveness (4) the effect of production factors, demand conditions and related and supporting industries on competitiveness. Respondents in this study were 90 micro and small businesses that became partners of Pusat Layanan Usaha Terpadu (PLUT) in the Special Region of Yogyakarta. The variables used in this research are related and supporting industrial cooperation as independent variables, production factors, demand conditions, competitiveness as the dependent variable. Data collection using questionnaires and data analysis using multiple linear regression analysis. The results of the research are showed that, production factors have an effect on MSE competitiveness of 6.05%, demand conditions of 11.28% and related and supporting industries of 8.58%.
Pengaruh Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Koran Jawa Pos Prasetya, Sigit Hari
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: 10.37470/1.22.2.170

Abstract

This study aims to analyze the effect of product quality and promotion on purchasing decisions. The data used in this study are primary data obtained from questionnaires. The number of samples is 100 consumers of Jawa Pos newspaper in business agents in the old city area of Central Semarang. The analysis technique used is multiple regression methods and hypothesis testing using the F test and t test. The results showed that the product quality variable had a positive and significant effect on purchasing decisions. Promotion variables have a positive and significant effect on purchasing decisions. And the variable that has the most dominant influence on purchasing decisions is the variable of product quality. From this research, the R2 value of 0.779 is obtained, which means that 77.9% of the purchasing decision variable can be explained by the product quality and promotion variables, the remaining 22.1% is explained by other variables outside the study.
Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Taurina, Tiara Putri; Nurdhiana, Nurdhiana; Triani, Triani
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: 10.37470/1.22.2.171

Abstract

Taxpayer Compliance is a taxpayer who is aware of taxation, understands about the taxation rights and obligations and is expected to care about taxes, that is to, implement the taxation obligations properly and understands the taxation rights. The purpose of this research was to analyze the effect of the advantage of NPWP, taxpayer understanding, service quality, taxation penalty both partially and simultaneously on taxpayer compliance (empirical study on WP OP in KPP Pratama East Semarang). The population of this research were 46.261 and the samples used were 80. The sampling technique used was non-probability sampling. The analytical method used was the Data Quality Test (Validity Test and Reliability Test) and the Classic Assumption Test (Normality Test, Multicollinearity Test, Heterosedactivity Test). The analysis technique used multiple linear regression. Based on the result test partially (t test), the advantage of NPWP and taxation penalty had a positive effect on taxpayer compliance. Taxpayer understanding and service quality did not affect taxpayer compliance. The test results simultaneously (F test) showed the advantage of NPWP, taxpayer understanding, service quality, service penalty affected taxpayer compliance. The results of the coefficient of determination (Adjusted R2) showed that the advantage of NPWP, taxpayer understanding, service quality, service penalty were able to explain taxpayer compliance by 24% and the remaining 76% was explained by other variables.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Pada PT. PLN (Persero) Rayon Jawi Pontianak Anita Librianty; Rudi Triadi Yuliarto
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.138

Abstract

The purpose of this research is to examine the influence of obedience and compensation to performance at the office of the regional secretariat of Pontianak. The sample was 70 employees. The data was collected through questionnaire and analyzed with multiple linier regression. The result showed that obedience has a positive significant relationship to performance, while compensation didn’t have relationship to performance at the office of the regional secretariat of Pontianak.
Analisis Cost-Volume-Profit untuk Perencanaan Laba pada UD. Budi Luhur Demak Erawati Kartika; Puji Setya Sunarka
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.140

Abstract

Profit is one indicator in evaluating the performance of a company. To achieve the required profit, good profit planning is needed. Because with the existence of better profit planning, the company in controlling costs will be more directed. Cost-volume-profit analysis (cost-volume-profit) is a very necessary compilation of companies wanting to do profit planning and decision making related to the relationship between costs, sales volume and prices. The purpose of this study was to study how cost-volume-profit in 2015-2016 can be used for income in 2016 at UD. Budi Luhur Demak. The method used was descriptive method. The results of this study indicated that cost-volume-profit analysis from 2015-2016 at UD. Budi Luhur increased profits while sales volume decreased and fixed costs increased. Through this cost-volume-profit analysis, it can be predicted the minimum number of sales that must be achieved to obtain agreed profits in 2016. It is better if company management can apply cost-volume-profit analysis in the profitability.
Analisis Pengaruh Ketaatan dan Kompensasi Terhadap Kinerja Pegawai Pada Kantor Sekretariat Daerah Kota Pontianak Hanafi Hanafi; Muntaha Muntaha
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.141

Abstract

The purpose of this research is to examine the influence of obedience and compensation to performance at the office of the regional secretariat of Pontianak. The sample was 70 employees. The data was collected through questionnaire and analyzed with multiple linier regression. The result showed that obedience has a positive significant relationship to performance, while compensation didn’t have relationship to performance at the office of the regional secretariat of Pontianak.
Pengaruh Karakteristik Individu, Karakteristik Pekerjaan dan Karakteristik Lingkungan Terhadap Motivasi Kerja Pegawai Pada Satuan Polisi Pamong Praja Kota Pontianak Indrawati Indrawati; Aprina Kuswardani
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.142

Abstract

Human resource is the most valuable resource and has an increasingly important position in achieving the objectives of the organization. Human is the core driving force of all activities and is also a major part in the processing of the input into the output. This research was conducted in the territory of the city of Pontianak. Independent variables (X) in this study consist of 3 individual characteristics, job characteristics, and environmental characteristics, while dependent variable (Y) is motivation. The data in this study were obtainet from the results of the questionnaire to 34 respondents who also as samples in this research. The data later processed using multiple Linear Regression analysis. The result showed that only one individual characteristics, job charakteristics and environmental characteristics had a significant influence on employee motivation at Civil Service Police Unit Pontianak.
Analisis Pengaruh Supply Chain Integration, Teknologi Informasi dan Inovasi Terhadap Keunggulan Bersaing pada Perusahaan Freight Forwading Lisda Rahmasari
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.143

Abstract

This study aimed to find out the influence of supply chain integration, information technology and innovation on competitive advantage. The research population comprised freight forwading company in Semarang City. The sample was selected by means of the purposive sampling technique. The sample was 100 companies. The data were collected by a questionnaire, interviews, and documentation. The data analysis technique in the study was multiple regression analysis using the program of SPSS Version 17 for Windows. The results of the study showed that supply chain integration, information technology and innovation had a significant positive effect on competitive advantage. The coefficient of determination (R2) is 0.71 or 71%, the coefficient shows that 71 % of competitive advantage is affected by supply chain integration, information technology, innovation while the remaining 29% is affected by other independent variables not study.

Page 17 of 41 | Total Record : 403

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