cover
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
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 403 Documents
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2015-2018 Anggun Wimidhati; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.181

Abstract

The purpose of this study was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.
Pengaruh CG dan Risiko Bank terhadap Kinerja Intellectual Capital yang Dimediasi oleh Capital Structure Ayu Sri Prasetyowati
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.182

Abstract

This study aims to examine the effect of corporate governance and bank risk on intellectual capital performance by capital structure. Intellectual capital performance is very useful for the management, especially for managing his company. Intellectual capital performance is useful for management to make decisions about budget and investments. This research about intellectual capital performance is interesting to do because inconsistency of the results of previous research. This study use 135 banking companies. The banking companies used are listed on the Indonesia Stock Exchange for the period of 2017-2019. The method used to test the effect of each variable in this study is multiple regression linear. The results of this study prove that capital structure is able to mediate the effect of bank risk on intellectual capital performance. Capital structure can not mediate the effect of corporate governance on intellectual capital performance.
Keahlian Auditor, Pengetahuan Auditor, dan Kompleksitas Tugas terhadap Audit Judgment pada Kantor Akuntan Publik di Semarang Hermawan Triono
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.183

Abstract

This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.
Pengaruh Faktor Eksternal dan Internal terhadap Minat Mahasiswa Memilih Karir sebagai Wirausaha Kukuh Mulyanto
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.184

Abstract

This study aims to determine the effect of external and internal factors on intention students to entrepreneur career. The population used in this study were student in STIE Anindyaguna and STTPati which amounts to 100 people. Method of sampling technique in this study carried with purposive sampling. The analysis tool used is the technique of path analysis. The results obtained in this study is the positive effect of external and internal factors on intention students to entrepreneur career.
Implementasi Tata Kelola Dana Desa dalam Pembangunan dan Pemberdayaan Masyarakat Desa Mia Eka Wahyuni; Herry Yulistiyono
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.185

Abstract

This study aims to implement the implementation of village financial management and the implementation of the principles of good governance. With the increasing number of Village Funds accompanied by good village government governance in managing Village Funds by looking at 9 principles, namely the principle of rule of law, the principle of participation, the principle of transparency, the principle of responsiveness, the principle of consensus, the principle of effectiveness and efficiency, the principle of justice, the principle of accountability, strategic vision principle. This type of research is a qualitative descriptive research using normative juridical research methods. Research data collection techniques using literature studies and field studies. Based on theresults of this study and in accordance with the Legislation document and the answers given by the respondents to the researcher, that there is a discrepancy between Government Regulation Number 60 of 2014 and Regent's Regulation Number 2 of 2020 regarding the amount of Village Funds given to each village, in addition to that the level of community participation in the supervision of village fund management. However, in planning, the community is actively involved in village Musrenbang activities, and community participation is also seen in the implementation of village development.
Analisis Faktor-faktor yang Mempengaruhi Produktivitas Kerja Karyawan di PT. Multi Terminal Indonesia Retno Ayu Hastuti; Tri Bodroastuti; Tantri Widiastuti
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.186

Abstract

Work productivity is the ability to carry out activities that produce an output or work in accordance with the quality set, but often there are obstacles that cause the company's goals to be less achieved. Every company has a different policy on efficient sourcing. The purpose of this study was to determine and analyze how the effect of knowledge, skills, abilities, attitudes and behavior on work productivity of PT. Multi Terminal Indonesia. The population in this study were 30 employees and the entire population was sampled. The analytical tool used in this research was Multiple Linear Regression Analysis. The results showed that knowledge (X1), skills (X2), abilities (X3), behaviors (X5) had no effect on work productivity. The attitude (X4) had an effect on work productivity. The results of simultaneous hypothesis testing explained that knowledge (X1), skills (X2), abilities (X3), attitudes (X4) and behavior (X5) haved an effect on work productivity. The coefficient of determination of 0.636 means that knowledge, skills, abilities, attitudes and behavior are able to explain work productivity by 63.6%. The remaining 36.4% is explained by other variables not included in this research model.
Pengaruh Perputaran Kas, Perputaran Modal Kerja, Rasio Utang, dan Ukuran Perusahaan terhadap Likuiditas pada Perusahaan Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia Winda Apriliyani; Hetty Muniroh
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.187

Abstract

The purpose of this research was to analysis the effect of cash turnover, working capital turnover, debt ratio and firm size on liquidity. The research sample was 7 companies with 35 observations. The data analysis technique used was multiple linear regression analysis. The results of the study showed that cash turnover has an insignificant negative effect on liquidity, working capital turnover has a significant negative effect on liquidity, debt to equity ratio have a significant negative effect on liquidity and the size of the company has a significant positive effect on liquidity.
Analisis Kinerja Sistem Informasi Akuntansi CV. Dharma Aksara Adelia Mega Purnamawati; Pardi Pardi
Jurnal Ilmiah Aset Vol 24 No 1 (2022): Jurnal ASET Volume 24 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.24.1.195

Abstract

This research with aim determine the influence of impact of users, capability of person, organization, funding, and information technology on performance accounting system information of CV. Dharma Aksara still used accounting information system manual basic with use 50 samples from 117 active employees. This analizing method used was multiplied analysis linear regression classic hypotheses testing consists of test,1) f test, and coefficient of determination test, 2) assumption tests including normality, 3) multicollinearity, and 4) heteroscedasticity tests. The result appear influence of impact of users and capability of person take effect for performance accounting system information being directly involved with the use of performance accounting system information. Funding take effect to for performance accounting system information being for the maintenance of system equipment that supports the running of the accounting information system, and daya technology conclusion performance accounting system information because the operating system is inputting dataand processing data using computerized technology but organization hasn’t conclusion withperformance accounting system information due to the high individualism of employees per division in the company
Dampak Kualitas Produk, Harga dan Kualitas Pelayanan pada Loyalitas Konsumen pada Counter Tectona 2 Cell Purwodadi Akhmad Nurrofi
Jurnal Ilmiah Aset Vol 24 No 1 (2022): Jurnal ASET Volume 24 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.24.1.196

Abstract

This study aims to determine how much influence product quality, price and service quality have on consumer loyalty at Counter Tectona 2 Cell. This research method uses primary data collection. The population in this study were all consumers at the Purwodadi Cellular Counter Tectona 2 Cell. The sampling technique used purposive sampling method with a total sample of 94 people. The data collection technique used a questionnaire that had been tested for validity and reliability and the data analysis technique used was multiple regression. The results showed that product quality had a significant effect on consumer loyalty. This is evidenced by the t arithmetic value of 3.739 with a significant value of 0.009 less than 0.05 (0.000 < 0.05), and the regression coefficient has a positive value of 0.323; (2) Price has a significant effect on consumer loyalty. This is evidenced by the t-count value of 2.638 with a significant value of 0.000 less than 0.05 (0.000 <0.05), and the regression coefficient has a positive value of 0.251; (3) Service quality has a significant effect on consumer loyalty. This is evidenced by the t- count value of 1.660. which means that the t-count value is greater than the t-table value, namely 3.888> 1.660, while the significance value is 0.000 <0.05, and the regression coefficient has a positive value of 0.375.
Analisis Manajemen Modal Kerja PT. Sri Rejeki Isman Tbk Periode Tahun 2016-2018 Fanniya Dyah Prameswari; Suhaji Suhaji; Lita Apriani Rustian
Jurnal Ilmiah Aset Vol 24 No 1 (2022): Jurnal ASET Volume 24 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.24.1.197

Abstract

As a company that produces textiles, PT. Sri Rejeki Isman, Tbk, has working capital that must be managed efficiently. To find out how to manage working capital, this study uses activity ratio as an indication that working capital has been managed properly or not. Based on the calculation of several types of activity ratio, the management of working capital management of PT Sri Rejeki Isman Tbk is still quite efficient. In the measurement of working capital turnover, the company’s average working capital turnover is greater than the industry standard average. For the total asset turnover ratio, the company experiences a low rating compared to the average textile industry standard in Indonesia. As for the assessment of the ratio of inventory turnover and account receivable turnover, the company is able to manage its inventory and receivables quite well.

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