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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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Kepatuhan Wajib Pajak Melalui Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan Ahmad Jaelani; Nurdhiana Nurdhiana; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the effect of tax socialization, fiscus service, and tax penalty on tax payers’ compliance at Kelurahan Tegalsari Candisari. The sample for this study were 90 tax payers. The analysis instrument used was by multiple linier regression. The result showed that tax socialization had no effect on personal tax payers’ compliance, while fiscus service had positive significant effect on personal tax payers’ compliance and tax penalty had positive significant effect on personal tax payers’ compliance.
Pengaruh Lingkungan Kerja Fisik dan Disiplin Kerja Terhadap Kinerja Karyawan Bank Perkreditan Rakyat (BPR) Bank Daerah Kota Madiun Dhiyan Septa Wihara
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This research have a purpose (1) to analyze the influence of physical working ebnvironment depend on bank employee perfomance BPR “Rural Bank” in madiun city (2) to analyze the influence of job discipline depend on the bank employee performance BPR “Rural Bank” in madiun city (3) to analyze the influence of physical working environment and job discipline depend on the bank employee performance BPR”Rural Bank” in Madiun city. The kind of this research is explanatory research with quantitative approach. The sample of this research is the bank employee of BPR”Rural Bank” in Madiun city number in 50 bank employee with sampling technique using purposive sampling. The data collected using quistionary. The data that the researcher get to be analyze using multiple regresion analyze, Simultaneous (F-test) and Partial(t-test). The result on the research show that the physical environment and job discipline in simultaneous give significant influence depend on bank employee BPR”Rural Bank” in madiun city with significant score 0,000 (p<0.05). This score show that the physical working environment in partial does not giving significant influence depend on the bank employee performance BPR”Rural bank” in madiun city. In line the result of test partial also not give an effect to the bank employee perfomance BPR”Rural bank” in Madiun city. The t-test show the score 0,116 on the other hand. The job discipline bank employee BPR”Rural bank” in Madiun city, show the score with score significant t-test 0,000.
Pengaruh Kepemimpinan, Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Bank Kaltim Samarinda Dyah Kusrihandayani
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

The influence of the leadership, work environment and motivation to employee performance Bankaltim Main Branch Samarinda. Employees are the main force to achieve its goals. So companies need employees who have the ability and expertise both to achieve the company’s goals. As a logical consequence of these demands, this research led him to learn how to improve employee performance through leadership, work environment, and work motivation. The purpose of this study to prove and explain the influence of leadership, work environment and work motivation on employee performance Bankalrim Main Branch Samarinda. The study population was all employees at the Main Branch Bankaltim Samarinda amounted to 242 people. Samples taken in this study is the number of employees 151 people, sample calculations performed using the formula Slovin with an error tolerance level of 5%. Collect data through questionnaires using Likert scala with statistical analysis using multiple linier regression analysis. The result showed that : 1. Leadership significant effect on employee performance, 2. Work environment a significant effect on the performance of employees, 3. Motivation significant influence on employee performance, 4. Leadership, work environment and work motivation significant effect on the performance of employees.
Penerapan Model Servqual sebagai Media untuk Menilai Kualitas Pelayanan di Bank NTT Hamzah Nazarudin; Hans Arisandi Lao; May Munah Attubel; Anastasia Imelda Sayd
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

Servqual model is a populer model of banking sevice and until now is used as a reference in marketing research. Servqual is an instrument to asses the service qualitry developed by Parasurahman, Zethamil, and berry in a series of their research to the service sector. This model is olso known as Gap Model or discrepancy between the customer expectation and reality (performance) of the received service this model is closely related with the customer satisfacton. In servqual model, the service quality is defined as the assestment or global attitude regarding the superiority of a service (Parasuraman, et al, 1985) All parties who buy and consume the banking service will give different assesment to the service quality, it is because of the banking service has the everchanging characteristic, Furthermore, Parasurahman et al (1993) found that the principal dimensions that define the servqual model are as follow (1) Physical evidence that is the appearance and physical facilities, transaction equipment and comunication media. (2) Reliability is the ability to provide the promise service immediately or timely, accurate and satisfaction. (3) Responsiveness is the willingness of the service provider to help customers and provide service responsively. (4) Assurance is the guarantees given to the cistomers include the willingness, courtesy and the trustworthy attitude of the employees. (5) Empathy is the concern of service providers in the form of attention to the needs and desires of customers.
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Instansi Pemerintah dengan Komitmen Organisasi sebagai Variabel Moderating Iin Indarti; Anton Anton; B Eko Setya Wati
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to determine the influence of budgeting participation on performance of Government Institutions with organizational commitment as a moderating variable. The population in this study were civil servants of Electoral Commission of Central Java and Semarang City amounted to 51 people. The samples in this study were employees who participated in the budget amounted to 40 people. The sampling technique used was purposive sampling technique. The technique of primary data collection was conducted by spreading the questionnaire to the Electoral Commission of Central Java and Semarang City. The results of this study were (1) the participation of budgeting had positive influence on performance of government institutions (2) organizational commitment didn’t empower the influence of budgeting participation on performance of government institutions.
Studi Mengenai Keputusan Pembelian dengan Pendekatan Service Encounter, Service Convenience dan Product Knowledge yang dimediasi oleh Purchase Intention pada Bengkel PT. Astra International-Daihatsu Sales Operation Semarang Sumarno Sumarno; Harry Soesanto; Syuhada Sufian
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This research was conducted in workshop PT. Astra International-Daihatsu Sales Operation, Semarang branch. Started from a finding which showed an indication that the consumer’s decision to utilize the service of workshop PT. Astra International-Daihatsu Sales Operation Semarang branch is still low. The objective of this research was to analyze the effect of service encounter, service convenient and product knowledge on purchase intention and purchase decision. The approach in this research involved five variables, namely service encounter, service convenience, product knowledge and purchase intention that can allegedly explain the low purchase decision of services of workshop PT. Astra International-Daihatsu Sales Operation Semarang branch. The analysis of this research used Structural Equation Modeling method. The results showed that service encounter, service convenience and product knowledge proved positive and significant effect on purchase intention and purchase decision. While purchase intention had negative but not significant effect on purchase decision.
Analisis Pengaruh Faktor Kebudayaan, Sosial, Dan Pribadi Terhadap Perilaku Nasabah dalam Menabung di Bank Jateng Cabang Koordinator Semarang Teguh Setiawan; Ulil Amri
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This study was to analyze the influence of cultural, social and personal factor on customer saving behavior at Semarang Coordinator Branch of Bank Jateng. In this study the population was the customer who saved in Bank Jateng Semarang Coordinator Branch in 2015 amounted to 42.176 customers. While in this study the samples were 100 people. The data analysis technique used in this study was multiple linear regression analysis. The results showed partially cultural factor influenced positively and significantly on customer behavior in saving, social factor influenced positively and significantly on customer behavior in saving, personal factor influenced positively and significantly on customer behavior in saving. While simultaneously cultural factor, social factor and personal factor influenced customer behavior in saving at Bank Jateng.
Faktor-Faktor yang Mempengaruhi Kepuasan Kerja Karyawan Tjandra Tirtono; Muhammad Ulinnuha
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to describe and analyze the influence of individual factor, social factor, and main factor in work on job satisfaction of employee in Koperasi Esgeef-878 Semarang. The research hypothesis was the individual factor, social factor, and main factor in work had positive significant effect on job satisfaction of employee in Koperasi Esgeef-878 Semarang. The sample were 35 employees of Koperasi Esgeef-878 Semarang obtained by population study. The data were obtained using a questionnaire, which was then analyzed using multiple linier regression analysis with SPSS version 22.00 for Windows. The result research was regression model Y = -4,232 + 0,467X1+ 0,405X2+ 0,423X3. Hypotesis test results showed individual factor, social factor, and main factor in work had positive significant effect on job satisfaction of employee in Koperasi Esgeef-878 Semarang both partial and simultant.
Pengaruh Laba Bersih dan Arus Kas Operasional terhadap Kebijakan Dividen Pada Perusahaan yang Terdaftar Di BEI Periode 2007 – 2011 Slamet Nurrochim; Iin Indarti
Jurnal Ilmiah Aset Vol 15 No 1 (2013): Jurnal ASET Volume 15 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to analyze the influence of Net earning and Operating Cash flow to the Dividend Policy of companies in Indonesia Stock Exchange in 2007-2011. The samples in this study were 27 companies in Indonesia Stock Exchange in 2007-2011. And analyzed by multiple linear regresion. The result showed that Net Earnings had no significant influence on Dividend Policy, meanwhile Operating Cash Flow had a negative influence on Dividen Policy.
Implementasi Penerapan SAK EMKM serta Dampaknya pada Kualitas Pelaporan Keuangan UMKM Agung Prajanto; Ira Septriana
Jurnal Ilmiah Aset Vol 20 No 2 (2018): Jurnal ASET Volume 20 No 2
Publisher : STIE Widya Manggala

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Abstract

Penelitian ini bertujuan untuk mengetahui persepsi pengusaha terkait pentingnya pembukuan dan pelaporan keuangan yang berkaitan dengan besaran kredit yang diterima oleh UMKM, serta prospek penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) ditahun 2017, serta dampaknya pada kualitas pelaporan keuangan UMKM. Penelitian ini menggunakan pengumpulan data primer dengan menggunakan alat kuesioner dengan responden adalah pengusaha UMKM di wilayah Kota Semarang sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa persepsi pengusaha akan laporan keuangan masih sangat rendah sehingga mengakibatkan kualitas laporan keuangan yang dibuat oleh pengusaha UMKM tidak berpengaruh pada besaran kredit yang diperoleh UMKM. Prospek impelementasi SAK EMKM terhadap kualitas pelaporan keuangan saat ini masih sangat minim karena pengusaha masih rendah dalam memahami pembukuan sesuai dengan SAK EMKM.

Page 23 of 41 | Total Record : 403

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