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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 403 Documents
Pengaruh Program Nasional Pemberdayaan Masyarakat Mandiri Pedesaan (PNPM-MP) dalam Upaya Pemberdayaan Usaha Ekonomi Masyarakat Pedesaan Samie L Jacobs; Jondry A Hetharie
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

National Program of Empowerment of Self-Supporting Countryside Society (PNPM-MP) launched as the follow-up of anticipaty program of poorness and empowerment of previous society like Program of Inpres Countryside Left Behind ( IDT), Empowerment Program Of Society Affect Economic Crisis (PDM-DKE) with program emphasis at empowerment of society and empowerment of institute in district storey; level/ countryside and canton. National Program of Empowerment of Self-Supporting Countryside Society (PNPM-MP) as continuation to Program of Inpres Countryside Left behind, development of countryside coordinated by Directorate Generaling Countryside Development for example having goals qualitative and quantitative like activity in the form of capital employed aid and is ready of medium and infrastructure which supporting productive economic activity [pass/through] institute in district storey;level and countryside. National Program of Empowerment of Self-Supporting Countryside Society (PNPM-MP) represent study media to government officer and society activity of transparent and democratic decision making, goodness in the plan, execution and continuation of activity program.
Pengaruh Earning Per Share, Debt to Equity Ratio, dan Return On Equity terhadap Harga Saham Perusahaan LQ-45 di Bursa Efek Indonesia Siti Marfuatun; Iin Indarti
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to analyze the influence of earning per share, return on equity and debt to equity ratio to the stock price either partially and simultaneously. This kind of research was correlational. In this research, the population was the letter quality index (LQ 45) companies that go public in Indonesian Stock Exchange from 2007 to 2009, they were 73 companies. The samples were 15 companies. This research used non probability technique in taking sample, determined by purposive sampling specified in judgment sampling. The method of collecting data was literature study and documentation. The technique of data analysis in this research was multiple linier regression. From the research result partially showed that earning per share (t value 3,764 > t table 2,0227) influenced significantly to the stock price. Debt to equityRatio (t value -0,598 < t table 2,0227) and Return on Equity (t value 1,209 < t table 2,0227) didn’t influence significantly to the stock price. While from the research result simultaneously showed that Earning per Share, Debt to Equity Ratio and Return on Equity, significantly influenced the stock price, proved by F value 11,260 > F table 2,85 and influence of 42,3%.
Model Pengembangan Green Business melalui Corporate Social Responsibility pada Perusahaan Go Public di Bursa Efek Indonesia Sri Handoko
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The issue of environmental degradation, air pollution, floods, difficulties in water supply, high prices of basic necessities, and use of hazardous substances that harm consumers have inspired people to the importance of the concept of the Green Economy that synergizes economic value, social, and environmental. This research is very important to do because Green Business which is part of the Green Economy has been applied by some companies that went public on the Indonesia Stock Exchange. This research aimed to look into and analyze the Development Model Green Business through Corporate Social Responsibility Program, which is expected to improve financial performance and market performance.The population of this research was companies that to go public on the Indonesia Stock Exchange. The sample of this research were 30 companies that go public and become a member of PROPER (Assessment of Corporate Environmental Concern, which were observed 2007.2008, and 2009. Statistic Analysis used was multiple regression.The results of this research generally indicated that the Green Business had a negative effect on financial performance, as well as having a positive impact on market performance, but it was not significantly. In addition Corporate Social Responsibility was not able to act as a moderating variable in raising financial performance and market performance.
Pengaruh Karakteristik Perusahaan dan Karakteristik Auditor Eksternal terhadap Kecurangan Pelaporan Keuangan Vivi Kumalasari Subroto
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this study was to examines the firms characteristics and external audit firms characteristics that influenced the fraudulent financial reporting in Indonesia. The external audit firms characteristics was used as moderating variables for this research. The population of this study was companies in Indonesia. The sample used consisted of fraud firms and non-fraud firms. The number of samples used in this study were 182 companies. The press release reports of Bapepam for 2005-2010 were used to collect data on fraud firms. The samples for non-fraud firms consisted of companies which listed at BEI for 2005-2010. Logistic regression methods were used to test the research hypotheses. The study found that leverage, ROA, change in total assets, financial distress, company age, audit firm tenure, and audit firm’s status were not significantly associated with fraudulent financial reporting.
Pengaruh Pengetahuan, Ketrampilan, Kemampuan, Sikap, Perilaku terhadap Produktivitas Asmuni Asmuni; Tantri Widiastuti
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of this study was to find out the influence of knowledge, skills, abilities, attitudes and behaviors on productivity of the employees of the production department of PT Lukie Works Indonesia. The population in this study was 358 employees of the production department of PT Lukie Works Indonesia. While the samples were 80 respondents. The sampling technique used was non probability sampling with Judgment. The analysis tool used in this research was multiple linear regression, which was firstly examined by validity and reliability test. The results partially showed that there was significant influence of knowledge, skills, abilities, attitudes and behaviors on productivity of theemployees of the production department of PT Lukie Works Indonesia. While the hypothesis test simultaneously with the test results obtained was significant influence of knowledge, skills, abilities, attitudes and behaviors on productivity of the employees of the production department of PT Lukie Works Indonesia. The coefficient of determination of the five independent variables = 66.3% meaning that the variation of the five independent variables in explaining productivity = 66.3% while the remaining 33.7% was explained by other variables that were not mentioned in this study.
Pengaruh Kepuasan Pelanggan dan Switching Barrier terhadap Loyalitas Pelanggan Pengguna Kartu Prabayar Mentari di Wilayah Semarang Selatan Dwi Lestari; Suhaji Suhaji
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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The purpose of this research is to know the influence of customer satisfaction and switching barrier on castamer loyality at PT Indosat Tbk. Population in this research are all customer of pre - paid card of Mentari in South Semarang Region, and the sample are 96 customers. The analysis instrument used multiple linier regression. The result of the research shows that there is positive significant influence of customer satisfaction and switching barrier on customer loyalit. Simultaneously, all of the variables, customer value and switching barrier affect customer loyality at PT Indosat Tbk.
Penentuan Kombinasi Produk yang Optimal untuk Meningkatkan Laba pada CV Optima Semarang Indri Suprapti; Tri Bodroastuti
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

CV Optima is one of a wood-based furniture industry which products are variety of table and chair. Its market has reached inter-islands of Java as well as throughout Indonesia. The purpose of my research was to determine optimal combination to increase the revenue of CV Optima Semarang. My research used purposive sampling methodology for collecting the data, namely, all of the company products during one production period (June 2012). Furthermore, the data, which was the documentation of the production based on secondary data of the company, was used to complete my research. The analyzing technique that was used in my research was linear programming by using graphic methodology. The survey result showed that the company needed to produce 150 tables and 400 chairs during one month production. Asa result, the company would be able to generate revenue of Rp. 11.720.000,- in one production period.
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Lany Setiowati; Yeni Kuntari
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to analyze the financial performance of Kawasan Industri Candi Semarang seen from finance ratio of the corporation. The analysis devices used were liquidty, solvability, profitability and activity ratio. Liquidity ratio as measured by current ratio showed the result of 3,62, quick ratio 2,77, Net working capital 2,61 it showed the company was above standard. Solvability ratio as measured from Debt to Asset Ratio showed the result of 0,23, Debt to Equity Ratio 0,29, Equity Multiplier 1,31 it showed a good condition in the investment. Profitability Ratio as measured from Gross Profit Margin showed the result of 0,87, net profit margin 0,11, return on asset 0,16, return on equity 0,20, productivity ratio 1,36 it showed that the company was good enough to generate profit in sales operational. Activity ratiomeasured by Receivable Turn Over showed the result of 9,14, the average revenue receivable 39,8, Total Asset Turn Over 1,36 it showed the company had good performance to support company activity.
Pengaruh Net Profit Margin, Total Assets Turnover, dan Equity Multiplier terhadap Return On Equity pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2008 - 2010 Pipit Yuni Wulandari; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aims to examine the effect of net profit margin (NPM), total asset turnover (TATO), and equity multiplier (EM) on return on equity (ROE) of food and beverages companies. The sample in this study were 12 food and beverages companies listed on the Indonesia Stock Exchange (BEI) from 2008-2010. Data were analyzed using multiple linear regression analysis. The results showed that only EM had a positive effect on ROE while NPM and TATO had no effect on ROE
Pengaruh Persepsi tentang Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Ridwan Saefulloh; Iin Indarti
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aims to examine the effect of perceptions of tax sanctions and awareness of taxpayers on taxpayer compliance in Kelurahan Pandansari Semarang. This research is a survey research. The type of data used is primary data with a sample of 85 respondents. Data were analyzed using multiple regression analysis. The results show that the perception of tax sanctions does not affect taxpayer compliance, while the awareness of taxpayers has a positive effect on taxpayer compliance

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