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 Atribut-Atribut Kualitas Audit Terhadap Kepuasan Klien fadhlurokhman fadhlurokhman; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of the research is to find out the influence of experience in auditing, comprehend clients’ industry, responsive to client’s need, obey to general standard, and KAP leaders’ involvement toward clients’ satisfaction at manufacture companies in Semarang. Whereas, the sample of this research is 31 financial managers or controllers at big manufacture company in Semarang. The statistical analysis in this research is multiple linear regression. There are four results of partial hypothesis test. First, it shows that experience in auditing has positive significant influence toward clients’ satisfaction. Second, the hypothesis test of comprehend clients’ industry indicates positive significant influence toward clients’ satisfaction. Third, the test hypothesis of responsive to clients’ need has significant influence toward clients’ satisfaction. Then, the test of obeying to general standard shows positive significant influence toward clients’ satisfaction. The test of KAP leaders’ involvement also shows positive significant influence toward clients’ satisfaction. The result of simultaneous hypothesis test indicates that there is significant influence of experience in auditing, comprehend clients’ industry, responsive to client’s need, obey to general standard, and KAP leaders’ involvement toward clients’ satisfaction.
Keterkaitan Kebijakan Desentralisasi Fiskal dan Hutang Daerang Otonom di Propinsi Jawa Tengah Indra Wijaya; Hadi Sasana
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
Publisher : STIE Widya Manggala

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Abstract

Keterbatasan sumber pembiayaan bagi daerah yang berasal dari Pendapatan Asli Daerah (PAD) maupun pemerintah pusat, untuk membiayai kebutuhan pembangunan daerah yang semakin meningkat, memberikan peluang bagi pemerintah daerah untuk mencari alternatif sumber-sumber pembiayaan untuk memperoleh hutang dari dalam negeri maupun luar negeri. Dalam era desentralisasi fiskal pembiayaan dari sumber pinjaman daerah adalah salah satu pos pembiayaan yang belum dikelola dengan maksimal oleh pemerintah daerah. Sejak era otonomi daerah dan desentralisasi fiskal, hanya terdapat beberapa kabupaten atau kota saja yang memanfaatkan pinjaman dalam Anggaran Pendapatan dan Belanja Daerah (APBD) nya. Hal itu antara lain karenakan ada beberapa syarat khusus yang diberlakukan jika suatu daerah akan melakukan pinjaman.
Intemporal Capital Assets Pricing Model Sebagai Prediktor Return Portofolio Saham Siti Amaroh
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
Publisher : STIE Widya Manggala

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Abstract

This study has purpose to examine Capital Assets Pricing Model (CAPM) and Fama-French Model for firms listed on Indonesia Stock Exchange for the period 1992-2000 both in up market and down market using all nonfinancial and banking firms. The result shows that portfolio returns are affected by market factor, excess return on portfolio constructed by size (Small Minus Big, SMB), and excess return on portfolio constructed by book-to-market ratio (High Minus Low, HML). Market factor positively affects portfolio return in all monthly test and in down market, but not significant in up market. Return differences of portfolio constructed by size is also positively affects on small stock portfolio return for all monthly tests and down market. Return differences of portfolio constructed by book-to-market ratio is positively affects on portfolio return for all monthly test both in up and down market.
Pengaruh Struktur Corporate Governance terhadap Financial Distress Tri Bodroastuti
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
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Abstract

Theoritically, the better the corporate governance structure of the company, the better the company’s performance it gets, so avoided from financial distress. The first objective of this research was to examine the most influence variables of corporate governance structure on financial distress. The second objective was to confirm the past research. A hypothesis showed that corporate governance structure influenced financial distress. The variables as proxy for corporate governance structure used in this research were the number of board of directors, the number of commissioner, public ownership, the number of board of director out, institutional ownership, and directors ownership. The samples consisted of 19 companies listed in Indonesia Stock Exchange or by using 95 observations during 2003 until 2007 periods. Moreover, it is chosen by purposive sampling. The analysis was started with descriptive statistic. The statistic method which was used to test the research hypothesis was logistic regression. Two log likelihood, Cox and Snell R Square, and Hosmer and Lemeshow test, used to examine goodness of fit model. The analysis showed that two log likehood test, Cox and Snell R Squared test, and Hosmes Lemeshow test denoted which used in this research have goodness of fit. The result of research showed that variables of corporate governance structure that influenced financial distress were the number of board of directors and the number of commissioner, while the others not influenced.
Relevansi Kualitas Layanan Terhadap Kepuasan Konsumen Pengguna Kereta Api Eksekutif Widiyanto Widiyanto
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
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Abstract

Transportation service industries cannot be apart from competitive phenomenon. They, including the train service industry, must be able to compete to survive. This transportation competition, air-land-water, causes the decline of of executive class train passengers. This research would find out the service given by PT KAI to its customers in decision making to use transportation service. The data was primary data. The technique sampling was quota random sampling, which met data normally requirements. The result shows that there is an unfavorable relationship between image and quality of service represented by correlation coefficient 0,105. There is also an unfavourable relationship between employee’s performance and quality of service with correlation coefficient 0,113.
Faktor-Faktor yang Berpengaruh terhadap Perubahan Laba Bank Adhista Setyarini
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
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Abstract

This research is performed on order to test influence of the variable Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Biaya Operasional/ Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Giro Wajib Minimum (GWM) toward Earning Changes. Methodology research as the sample used purposive sampling, sample was accrued 26 Bank Pembangunan Daerah Indonesia. Data analysis with multi linear regression of ordinary least square and hypotheses test used t-statistic and F-statistic at level of significance 5% a classic assumption examination is also being done to test hypotheses. During research period show as variable and data research was normal distributed/ based on test, multicolinearity test, hetersoskedasticity test and autocorrelation test classic assumption deviation has no founded, this indicate that the available data fulfill the condition to use multi linear regression model. This result of research show that variable BOPO and GWM did not influence Earning Changes. Variable CAR, NIM and LDR positive significant influence toward Earning Change. Prediction capability from these variable toward Earning Changes is 20,6% where the balance 79,4% is affected to other which was not to be entered to research model.
Kinerja Pembangunan Ekonomi Daerah Kabupaten Semarang Eko Prasetyo
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
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Abstract

This study aims ti find out regional economic performance as measured from the level of regional economic growth and its contribution to the people. This study utilizes sectoral economic growth theory, using sectoral industry agriculture and tourism as its bases that locally known as Intanpari. The growth and performance of regional economic development of Semarang district are relatively better than those of other areas in Central Java Province. Such a condition is achieved due to the vast number of intensive labor industries existing in the region and its sufficient natural resources (sufficient resources base). The development strategy in Semarang district, which is based on regional potentials (Intanpari) and on industry as the leading sector, is considered as successful. The performance of the regional economic development in this regiom has considered to the prosperity level of its people with lower income gap distribution.
Kinerja Hotel dari Perspektif Balanced Scorecard Erawati Kartika
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
Publisher : STIE Widya Manggala

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Abstract

From the result of the survey conducted it seem that one of famous hotel which have good image in Malang has not conducted an evolution of comprehensive performance when it seen from the perspective of Balanced Scorecard (BSC), because it only focuses on financial performance. A company needs a type of planning which can create the future of the company through the changes happening recently. Balanced Scorecard is one of new method used is case study method. The object researched is Hotel X in Malang. And the objectives is to know the hotel performance if it is evaluated using BSC quality, they are 1) Increasing the quality of planning significantly, and 2). Increasing the quality of the management of personel performance. The result of the research shows that the performance of hotel X, when it is evaluated using BSC method still needs improvement in the four perspectives is of BSC and for increasing the performance of hotel X, the alternative choosen is to improve the management of personel performance in the frame BSC.
Pengaruh Budaya Organisasi dan Gaya Kepemimpinan terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening Hawik Ervina Indiworo
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
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Abstract

The purpose of this paper is to analyst the influence of corporate culture and leadership style toward job satification to enhance employee performance. Using these variables, for instance Bass dan Avoliso, (1993); Tierney et al., (1999), Lund, (2003), Chen (2004), dan Nahar, (2004), discovered effect corporate culture and leadership style toward job satisfication to increase employee’s performance. The study was conducted at PT. Bank Bukopin Semarang Branches, the sample size is about 141 employee, using the Structural Equation Modelling (SEM). The results show that corporate culture and leadership style has positive significance effect on job satification is 0,47; The effect of corporate culture on job satification is 0,41; The effect of leadership style on employee performance is 0,27; The effect of corporate culture style on employee performance is 0,31; and the effect of organizational commitment on employee performance is 0,26.
Pengaruh Anggaran Partisipatif terhadap Kinerja Manajerial Iin Indarti
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
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Abstract

This research is done in order to know the impact between the participative budgeting and managerial performance. The examination will be as follow ; is the motivation able to act its role as the intervening variable, in the relation between the participative budgeting and the managerial performance? The function of budget in the company is not only as a tool of planning, but also as a working guide, coordination tool, control tool and working evaluation tool. Because of the close relation between the function of budget and function of the management, the relationship between participative budget and the management performance has attracted the attention for obdseravtion. The regression analysis used the data analysis technique. Finally, the research results showed that the participative budgeting has a positive impact to the managerial performance, but not significant, and the participative budgeting has the positive impact to the managerial performance, but not significant. Motivation has the positive and significant impact to the managerial performance. In other word, motivation can not be used as the intervening varibel, because the observation results showed that the participative budgeting and motivation have the positive impact to the managerial performance but not significant.

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