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<![CDATA[Persepsi Akuntan Pendidik dan Mahasiswa Akuntansi Terhadap Kode Etik Akuntan Indonesia ]]>
<![CDATA[Suhaji Suhaji]]>;
<![CDATA[Lilik Sugiarti]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 10 No 2 (2008): Jurnal ASET Volume 10 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[This research is to know the perception of academic accountant and accounting student about Indonesia Accountant ethics at the colleges in Semarang. Data is submitted form 32 accountants and 72 accounting students at 7 universities. The result of this research is that academic accountants and accounting student have positive perceptions about Indonesia accountant ethics by the most of answer who agree with the positive statement and disagree with the negative statement and there siginificant difference between the perception of academic accountants and accounting students about Indonesia accountant ethics at the colleges in Semarang.]]>
<![CDATA[Pengaruh Pendidikan Akuntansi Syariah terhadap Perilaku Etis Mahasiswa ]]>
<![CDATA[Nanik Sri Utaminingsih]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 10 No 2 (2008): Jurnal ASET Volume 10 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[The objective of the research is to find out empirical evidence of the influence and te different between Syariah Acoounting Education and etical Behavior at student in University. The population of this study is from student at UNNES, UNDIP and UNISULA, UNIMUS. Sample collected used questioner to ask them about religiusitas and ethical behavior. Amount of this sample is 101 student from university. Before test of hypothesis, researcher tested of quality data reliability test, validity test and Kolmogorov-Smirnov test. After this, the test of hypothesis used Spearman Correlation and Mann Whitney U-Test because the data was not normal and the result of this research showed that strong correlation between Syariah Education to Ethical Behavior. The research found the empirical evidence about the Different Religiusitas Indeks and the different Ethical Behavior between student at Syariah based University and Non-Syariah based University. Based on the test, the conclusions are Syariah Accounting Education can influenceethical it find the Different Religusitas Indeks and the different Ethical Behavior between student at Syariah based University and Non-Syariah based University.]]>
<![CDATA[Analisis Kinerja Keuangan Daerah Propinsi Jawa Tengah serta Implikasinya terhadap Penggalian Potensi Pendapatan Asli Daerah ]]>
<![CDATA[Yeni Kuntari]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 10 No 2 (2008): Jurnal ASET Volume 10 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[This research discusses the analysis of financial performance in central java province in 2005. The indicator of financial performance such as regional income ratio to national budget, regional income ratio bruto regional domestic income, Lease ratio and regional retribution to original income, and per capita original income. The population in this research is all towns and sub-provinces in central java provinces. Then at the same time 4 sub-provinces and 4 towns are as samples. So the amount of sample in this research is 8 town or sub-provinces, whose sample has complete financial statement data in 2005. Sampling technique which is used in this research is purposive-judgement convience sampling. The method of data collecting is book study and documentation study. Comperisor analysis is used to compare between financial performance of town or sub-province in central java province so it can be known which town or sub-province has low or high performance. The analysis showed that high financial performance in central java province is Surakarta. While low financial performance in central java province is Pekalongan. The result of this research also give recommendation that region must explore it’s potential original income.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Kepuasan Pasien Sebagai Upaya Meningkatkan Loyalitas ]]>
<![CDATA[NS Wahdi]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 10 No 2 (2008): Jurnal ASET Volume 10 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[Recently there is change in service paradigm which is given by a hospital viewed from society and manager. The orientation of service is one of the strategies that must be run by a hospital to achieve patient’s loyalty will can be realized. This research examines the factors that influence patient’s satisfaction an effort to improve patient’s loyalty. In this research, the patient’s satisfaction has variable of patient’s loyalty. The object and location of this research is Panti Wilasa “Citarum” hospital, Semarang,which is located on Citarum street number 98 Semarang. The population and the sample is inpatientthat is 100 patients. The technique of collecting data in this research is questionnaire by using Likert scale of 10 point from “don’t agree” to “do agree”. The analysis tool in this research is Structural Equation Modeling (SEM) from AMOS software version 5.0. From the research shows that not all hypotheses can be accepted, it shows that not all variables influence directly to loyalty. The service quality has significant influence to patient’s satisfaction and patient’s loyalty. The patient’s satisfaction has significant influence to loyalty, the variable of life satisfaction shows, there is no significant influence to patient’s satisfaction. So from the fourth hypotheses, there is only one hypothesis that can’t be proved, that is variable of life satisfaction to patient’s satisfaction. This confirms most researches used to examine the similar theme by more specific model and object.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Kepuasan Kerja Karyawan di PT. Intrias Mandiri Sejati (IMS) ]]>
<![CDATA[Abdul Madjid]]>;
<![CDATA[Tantri Widiastuti]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[Reliable human resources owned by the company provides a distinct advantage. The aim of this research was to determine the influence of individual factor, social factor and main factor in work at outsourcing employee of Collection Division of PT. Intrias mandiri Sejati ( IMS ) which is placed at PT. Bank Internasional Indonesia branch Majamas Semarang. The population used as well the samples in this research were 50 employees with purposive sampling. The analysis tool used in this research was multiple linear regresssion, which was previously tested by validity and reliability to see the data quality. The results showed that the individual factor, the social factor and the main factor in work influenced the employee’s job satisfaction at outsourcing employee of Collection Division of PT. Intrias mandiri Sejati ( IMS ) which is placed at PT. Bank Internasional Indonesia branch Majamas Semarang.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Penghentian Prematur Prosedur Audit pada BPK-RI Perwakilan Propinsi Jawa Tengah ]]>
<![CDATA[Dewi Nurul Atiqoh]]>;
<![CDATA[Nurdhiana Nurdhiana]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[The objective of this research was to analyze Time Pressure, Audit Risk, Materiality, Review Procedures and Quality Control that could affect the Premature Sign-Off Audit Procedures on BPK-RI Representative of Central Java Province. The populations of this research were 66 auditors who have worked for BPK-RI Representative Central Java Province. Meanwhile the samples of this research were 57 auditors who have worked for BPK-RI Representative of Central Java Province. The sampling technique used was non probability with cencus technique. The analysis technique used was multiple liniear regression. The result of this research has shown that variable of Time Pressure had negative effect on Premature Sign-Off Audit Procedures. Audit Risk had negative effect on Premature Sign-Off Audit Procedures. Materiality had positive effect on Premature Sign-Off Audit Procedures. Review Procedures and Quality Control had positive effect on Premature Sign-Off Audit Procedures. The result simultaneously showed that there was significant effect of Time Pressure, Audit Risk, Materiality, Review Procedures and Quality Control on Premature Sign-Off Audit Procedures by 99,8%, while remaining 0,2% influenced by other variable beyond the variables examined.]]>
<![CDATA[Analisis Model Sistem Antrian pada BRI cabang STIKES Karya Husada Semarang ]]>
<![CDATA[Dwi Rahmawati]]>;
<![CDATA[Tri Bodroastuti]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[Queuing is an important part of operational management. It can be found either in manufacture sector or service sector. Queuing is persons or goods which are in the line waiting for the services and they will leave the line after being serviced. The purpose of this research was to analyze the queuing system applied in giving better services for the customers. It was done by calculating the total number of customers and the total average of serviced customers in a period of time, and optimizing the number of tellers that were working. Based on the research result it showed that the queuing model applied by BRI Bank in STIKES Karya Husada Semarang was Multi Channel- Single Phase Model. This model was applied through queuing discipline principle which was First Come – First Serve ( FCFS). The average time of a customer in queuing was 0.07 hour/person, and the average time spent by the customer was 0.15 hour/person. The average number of customers was two persons and the expected average number of customers was three persons. There was an addition of teller from one to two. They were working optimally. From the calculation result, it showed that by having two tellers, BRI Bank could give the better service in which the average time of the customer in queuing was 0.0002 hour /person. And the average time spent by the customer was 0.080 hour/person. The number of customer was one person, and the expected number of customer was two persons.]]>
<![CDATA[Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan pada Perusahaan CV. 3 KOM Periode Tahun 2008 - 2012 ]]>
<![CDATA[Efri Amalia]]>;
<![CDATA[Teguh Setiawan]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[The purpose of this study was to analyze the financial statements in an effort to assess the financial performance of CV. 3 Kom in the period 2008-2012 by using the liquidity ratio which is represented by current ratio, Leverage Ratio Debt or Debt Ratio (Debt to Total Assets Ratio), the activity represented by the Receivables Turnover Ratio, and profitability which is represented by Gross Profit margin. The population in this study was a case study in this research so that the population did not exist. This study did not use sampling techniques for it was a case study research. The results of the liquidity ratio showed the average of 3.53 over the standard company. Leverage ratio showed the average of 0.28 below standard of company. Activity ratios indicated averagebelow the average of 1.8 times below company’s standard, and Profitability ratios showed the average of 0.62 over the standard companies.]]>
<![CDATA[Pengaruh Faktor Individu dan Faktor Lingkungan terhadap Prestasi Kerja Karyawan pada PT. Lion Mentari Airlines Kota Semarang ]]>
<![CDATA[Siti Fatimah]]>;
<![CDATA[Suhaji Suhaji]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[This study aimed to analyze the influence of individual factor and environmental factor on the employeesperformance at PT. Lion Mentari Airlines Semarang. In this study the population is 45 employees, with a total sample of 45 employees. The sampling technique used is census. Data collection methods in this study were primary and secondary. Data was analyzed with the classical assumption test that includes tests of normality, multikolonierity, heteroscedasticity. Data analysis techniques used in this study was multiple linear regression analysis. The partial test of the hypothesis results partially showed that individual factor (7,330 t value >t table 2.0181) and environmental factor (2,442 t value >t table 2.0141) had a significant influence on employees performance. While ontest of the hypothesis results simultaneously showed that the individual factor and environmental factor had a significant influence on employees performance, proved bythe F value 39,432 >F Table 3.22 and the influence was 63,6%.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Dividend Payout Ratio pada Perusahaan Manufaktur di BEI ]]>
<![CDATA[Sugianti Sugianti]]>;
<![CDATA[Subagyono Tjondro]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[This study aimed to identify and analyze the factors that affected the dividend payout ratio on manufacturing companies listed in Indonesia Stock Exchange during the period of 2009-2012. The populations used in this study were 143 companies. Based on non probability technique with purposive judgment sampling method, the samples were determined 11 companies. The result of t-test showed that Company Size (X1), Likuiditas (Cash Ratio) (X2), and Debt to Equity Ratio (X3) had no significant effect on the Dividend Payout Ratio (Y). Meanwhile, Profitabilitas (Return on Assets) (X4) had significant effect on the Dividend Payout Ratio (Y). The result of F-test showed F Company Size (X1), Likuiditas (Cash Ratio) (X2), Debt to Equity Ratio (X3) and Profitabilitas (Return on Assets)s (X4) significantly affected the Dividend Payout Ratio (Y). Adjusted Square of 0.141 indicated 14.1%.]]>
