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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
-
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 Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal dengan Pendapatan Per Kapita sebagai Variabel Pemoderasi Ika Suryatiningrum; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.168

Abstract

Regional autonomy and fiscal decentralization give local governments the authority to explore revenue and perform the role of allocation independently in settingdevelopment priorities in which there is a component of capital expenditure. This research aimed to examine and analyze the effect of Own Source Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure that are moderated by Percapita Income in Regency/City Governments in Central Java Province. The population of this research were the Regency / City Governments in Central Java which consists of 29 Regencies and 6 Cities in 2013 - 2017. The sampling technique used was saturated sampling. The secondary data was collected from APBD Realization Reports and Per Capita GRDP Tables in 2013-2017. The data analysis technique used were Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results showed that Own Source Revenue, General Allocation Fund and Special Allocation Fund, both partially and simultaneously had a significant positive effect on Capital Expenditure. Per Capita Income as a moderating variable can strengthen the effect of Own Source Revenue on Capital Expenditure, but it cannot strengthen the effect of General Allocation Fund and Special Allocation Fund on Capital Expenditure.
Daya Saing Usaha Mikro Kecil : Modifikasi Porter Diamond Model Lita Apriani Rustian; Tantri Widiastuti
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.169

Abstract

This study aims to analyze: (1) the effect of production factors on competitiveness; (2) the effect of demand conditions on daylight power (3) the effect of related and supporting industries on competitiveness (4) the effect of production factors, demand conditions and related and supporting industries on competitiveness. Respondents in this study were 90 micro and small businesses that became partners of Pusat Layanan Usaha Terpadu (PLUT) in the Special Region of Yogyakarta. The variables used in this research are related and supporting industrial cooperation as independent variables, production factors, demand conditions, competitiveness as the dependent variable. Data collection using questionnaires and data analysis using multiple linear regression analysis. The results of the research are showed that, production factors have an effect on MSE competitiveness of 6.05%, demand conditions of 11.28% and related and supporting industries of 8.58%.
Pengaruh Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Koran Jawa Pos Sigit Hari Prasetya
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.170

Abstract

This study aims to analyze the effect of product quality and promotion on purchasing decisions. The data used in this study are primary data obtained from questionnaires. The number of samples is 100 consumers of Jawa Pos newspaper in business agents in the old city area of Central Semarang. The analysis technique used is multiple regression methods and hypothesis testing using the F test and t test. The results showed that the product quality variable had a positive and significant effect on purchasing decisions. Promotion variables have a positive and significant effect on purchasing decisions. And the variable that has the most dominant influence on purchasing decisions is the variable of product quality. From this research, the R2 value of 0.779 is obtained, which means that 77.9% of the purchasing decision variable can be explained by the product quality and promotion variables, the remaining 22.1% is explained by other variables outside the study.
Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Tiara Putri Taurina; Nurdhiana Nurdhiana; Triani Triani
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.171

Abstract

Taxpayer Compliance is a taxpayer who is aware of taxation, understands about the taxation rights and obligations and is expected to care about taxes, that is to, implement the taxation obligations properly and understands the taxation rights. The purpose of this research was to analyze the effect of the advantage of NPWP, taxpayer understanding, service quality, taxation penalty both partially and simultaneously on taxpayer compliance (empirical study on WP OP in KPP Pratama East Semarang). The population of this research were 46.261 and the samples used were 80. The sampling technique used was non-probability sampling. The analytical method used was the Data Quality Test (Validity Test and Reliability Test) and the Classic Assumption Test (Normality Test, Multicollinearity Test, Heterosedactivity Test). The analysis technique used multiple linear regression. Based on the result test partially (t test), the advantage of NPWP and taxation penalty had a positive effect on taxpayer compliance. Taxpayer understanding and service quality did not affect taxpayer compliance. The test results simultaneously (F test) showed the advantage of NPWP, taxpayer understanding, service quality, service penalty affected taxpayer compliance. The results of the coefficient of determination (Adjusted R2) showed that the advantage of NPWP, taxpayer understanding, service quality, service penalty were able to explain taxpayer compliance by 24% and the remaining 76% was explained by other variables.
Analisis Determinan Kualitas Audit Kantor Akuntan Publik (KAP) Kota Semarang Diana Puspitasari; Yeni Kuntari; Triani Triani
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.211

Abstract

The purpose of this study was to determine and analyze the factors that affect audit quality which include audit tenure, audit fee, professional ethics, and auditor competence on audit quality in Public Accounting Firms (KAP) Semarang City. The method used in this research was a survey using a questionnaire. The population and sample of this study were all auditors in Public Accounting Firms (KAP) Semarang City, totaling 80 auditors. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple regression analysis. Based on the results of data processing, it can be concluded that: Audit tenure and audit fee had a significant effect on audit quality, while professional ethics and auditor competence had no significant effect on audit quality.
Partisipasi Penyusunan Anggaran, Pemanfaatan Aplikasi Sistem Keuangan dan Sistem Pengendalian Intern terhadap Kinerja Manajerial PT. Fumira Dwi Anie Mayasari; Iin Indarti; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.212

Abstract

This research was to find out and analyze the effect of budgeting participation, utilization of financial system applications and internal control systems on managerial performance of PT. FUMIRA in 2021. This research is an associative quantitative research. The method used in this research was a survey either partially or simultaneously through a questionnaire. The sample of this research was the entire management leadership of PT. FUMIRA, totaling 59 people. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple linear regression analysis. Based on the results of data processing, it can be concluded that: Partially, budgeting participation, utilization of financial system applications and internal control systems have a significant positive effect on managerial performance. Simultaneously budgeting participation, utilization of financial system applications and internal control systems simultaneously have a significant effect on managerial performance by 60.2%.
Iklim Organisasi, Gaya Kepemimpinan Partisipatif dan Beban Kerja terhadap Komitmen Organisasi PT Equityworld Futures Dwi Wulansari
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.213

Abstract

The study aims to analyze the influence of organizational climate on participatory leadership styles and workload on organizational commitment. The population in this study were 122 employees of PT Equityworld Futures. The sample size is determined by using the slovin formula so that the number of respondents in this research is 55 employees. The analysis tool used in this study is multiple linear regression eith help of SPSS verssion . the result show that the organizational climate, participatory leadership style and workload had a significant effect on organizational commitment.
Jumlah Wisatawan, Produk Domestik Regional Bruto dan Jumlah Penduduk Pengaruhnya terhadap Pendapatan Asli Daerah Provinsi Jawa Tengah Era Siony Kanaan; Widhy Setyowati
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.214

Abstract

This research aims to examine the effect of the Number of Tourists, Gross Regional Domestic Product and Total Population on the Regional Original Income of Central Java Province in 2018-2020. The sample in this research were 35 district/cities in Central Java Province. The data used in this study is quantitative secondary data with the Multiple Linear Regression analysis tool model using the SPSS program. The results of this study indicate that the number of tourists has a positive and significant effect on Regional Original Income, GRDP has a positive and significant effect on Regional Original Income. and Total Population has a positive and significant effect on Regional Original Income.
Peran Pembelajaran Elektronik terhadap Citra Merek Melalui E-WOM dan Kepuasan Mahasiswa di Era Pandemi Covid-19 Kristiana Susilowati; Ardianto Ardianto
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.215

Abstract

The recent shift to online learning as a result of the COVID-19 outbreak has left universities vying for reputation. This phenomenon is interesting because e-learning offers learning system solutions during a pandemic, which is a fairly effective learning tool without creating crowds of students. Increased competition among tertiary institutions has made every university, including UNKAHA Semarang, challenged to form a positive image in the wider community. Many prospective students will have a special affinity for a university institution that has a positive image. Therefore, a positive image is very important to be researched and always re-evaluated by each tertiary institution. This research concentrates on the relationship and role of e-learning, e-word of mouth, student satisfaction with university brand image at Karya Husada University (UNKAHA) Semarang in the era of the Covid-19 pandemic. This study used a quantitative method by distributing questionnaires to Unkaha students, the data obtained was then processed using the SPSS and Excel programs. The results showed that e-learning had a positive and significant effect on e-wom, student satisfaction had a positive and significant effect on Unkaha's brand image, e-learning had a positive and significant effect on student satisfaction, e-wom played a role in mediating the influence between e-learning and image university brand, and student satisfaction play a role in mediating the influence between e-learning and university brand image.
Persepsi dan Minat Penggunaan Aplikasi Paylater Lailatul Rofiah; Maria Augustine Graciafernandy
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.216

Abstract

The research was conducted with the aim of testing the influence of perceived ease of use, perceived usefulness, and perceived security to intention to use the paylater aplication. This is because the number of E-commerce users in Indonesia continues to increase every year in 2017 - 2020 and the number of paylater payment system users has also increased from the previous year. This study uses a quantitative approach or method, the population used is the user of the paylater aplication. The sample used in this study was 108 respondents taken by purposive sample method. Data obtained by using a quesionnaire using a likert scale and data analysis used using multiple linear regression analysis. The results of this study indicate that perceived ease of use has a negative and not significant effect on the intention to use the paylater aplication. Perceived usefulness has a positive and significant effect on the intention to use paylater aplication, and perceived security has a positive and significant effect to intention to use paylater aplication.

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