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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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Apakah Self Efficacy Memediasi Pengaruh Kompetensi, Mindset, Pendidikan terhadap Kesempatan Kerja Lulusan Fakultas Ekonomi dan Bisnis Universitas PGRI Semarang ? Yahya, Rifan; Utami, Ratih Hesti; Setiawati, Ira
Jurnal Ilmiah Aset Vol. 25 No. 2 (2023): Jurnal ASET Volume 25 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.2.227

Abstract

The research was conducted aiming to determine the effect of mindset competency, education through self-efficacy as a mediating variable on job opportunities for graduates of the Faculty of Economics and Business, PGRI University Semarang. The research method used is quantitative descriptive analysis. The population of this study used a saturated sample, meaning that the entire population consisted of 118 graduates. Data obtained through the telegram group "management carrier project". Data analysis in this study used the SmartPLS version 3 program. The data analysis technique used was the Structural Equation Modeling (SEM) equation model. The results of the analysis and discussion show that competency variables affect employment opportunities, mindset influences employment opportunities, education influences employment opportunities, self-efficacy influences employment opportunities, competence influences employment opportunities mediated by self-efficacy, mindset does not affect employment opportunities which is mediated by self-efficacy, education influences employment opportunities which is mediated by self-efficacy of graduates of the Faculty of Economics and Business, PGRI Semarang University.
Pengaruh Literasi Keuangan, Sikap Keuangan, dan Self Efficacy Terhadap Perilaku Pengelolaan Keuangan Ibu Rumah Tangga Melisa, Anindhitiya Sofi; Dewandaru, Bothy; Sudjiono
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.237

Abstract

The aim of this research is to determine the influence of financial literacy, financial attitudes and self-efficacy on financial management behavior among housewives in RT 04 Dusun Turi, Kembangan Village. This type of research uses quantitative research. Quantitative research is research using survey data that is quantified and statistically analyzed. Classical assumption testing, multiple linear regression analysis, and hypothesis testing are the test instruments used in this research. The financial literacy variable has a positive and insignificant effect on the dependent variable, namely financial management behavior. The financial attitude variable has a positive and insignificant effect on the dependent variable, namely financial management behavior. The independent variable, namely self-efficacy, has a positive and significant effect on the dependent variable, namely financial management behavior. Meanwhile, financial literacy, financial attitudes and self-efficacy simultaneously have a positive and insignificant influence on financial management behavior among housewives in RT 04 Dusun Turi, Kembangan Village.
Analisis Strategis Rukita Winter Sugiarto, Yonatan Stenly; Alwi, Muhammad Yusup; Ibrahim, Muhammad Satrio Hilmiawan; Tiarapuspa; Survia, Desty
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.238

Abstract

Rukita as a boarding house service provider is one of the main players in fulfilling the housing needs of students, workers, and the general public. With the tight competition in the boarding house market, especially in metropolitan areas such as West Jakarta, Rukita Winter has its own challenges to ensure its excellence and competitiveness. Successfully attracting the attention of boarding house tenants requires the right action in business strategy. Therefore, Rukita Winter always strives to adjust its business strategy to meet the needs and preferences of boarding house tenants. This study aims to identify and analyze the business strategies implemented by Rukita Winter. In addition, this study also aims to analyze the strengths (Strengths), weaknesses (Weaknesses), opportunities (Opportunities), and threats (Threats) faced by Rukita Winter's business. The method used involves the use of the IFE (Internal Factor Evaluation), EFE (External Factor Evaluation), IE (Internal-External), and QSPM (Quantitative Strategic Planning Matrix) matrices to analyze Rukita Winter's position. This study is expected to contribute to increasing knowledge and understanding of SWOT analysis and how its application can help Rukita Winter in formulating business strategies.
Analisis Manajemen Strategik pada Megah Supplier Catering Pratama, Achmad Ryan Hadi; Wisnucahyo, Arya Senna; Antani, Puan; Lutfi, Yudhi; Tiarapuspa
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.239

Abstract

This research is a type of qualitative field research. Primary data was obtained from the results of in-depth interview with competent informants. Secondary data is documents, reports, books, research journals and articles that are still related to research problems. The method used is Internal Factor Evalution (IFE), Eksternal Factor Evaluation (EFE), Strength, Weakness, Opportunities, Threats (SWOT), and interviews. The results of the research slow that in the IFE Matrix the strength and weakness factors have a total score of (2), this identifies that Megah Supplier Catering is in a strong internal supplier position, where this business has good strengths in termas of partnering with major raw material suppliers. Then in the EFE Matrix analyzes that Megah Supplier Catering has opportunities and threats with a weigth score of (1,89). This identifies that Megah Supplier Catering’s efforts to suppress strength with SWOT strategy opportunities, it is obtained to maintain a good taste and strategic location in Jakarta City Center.
Pengaruh Kompensasi dan Lingkungan Fisik terhadap Kepuasan Kerja dan Kinerja Karyawan: Studi pada CV Garuda Plastik Rizky, Agustiya Fatriya
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.240

Abstract

This research proposal was put forward to identify how the effect of compensation on job satisfaction, the effect of the physical environment on job satisfaction, the effect of job satisfaction on employee performance. The type of research that will be carried out is explanatory research or explanatory research where this research aims to analyze the relationship between exogenous variables and endogenous variables. Exogenous variables in this study include compensation, physical environment and work satisfaction, while the endogenous variables are employee performance. The population to be analyzed in this research proposal is 133 production and office employees of CV Garuda Plastik in the Demak area. The sample in this study was determined using a purposive sampling method with a total of 100 respondents. For the research analysis method used is a quantitative analysis method using multiple linear regression analysis. The supporting application program used is SPSS 22. The results of the study show that compensation has a positive and significant effect on job satisfaction. The physical environment has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee performance
Peran Penghindaran Kebangkrutan dalam Mengakselerasi Earning Management Rahman, Faizal Riza; Prabowo, Janitra
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.241

Abstract

This study aims to analyze the impact of financial distress on earnings management within companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Utilizing a purposive sampling technique, the research focuses on 44 companies that are noted for their special status on the IDX. Key control variables examined include company size, leverage, cash flow operations (CFO), growth, profitability ratios (ROA), equity issuance (EISSUE), and debt issuance (DISSUE). The findings reveal that financial distress significantly and negatively influences earnings management, indicating that distressed companies are less likely to engage in manipulative financial reporting. Furthermore, the study identifies that all control variables contribute to a nuanced relationship between financial distress and earnings management. Specifically, variables such as size, CFO, leverage, ROA, EISSUE, and DISSUE exhibit a significant positive impact on earnings management, suggesting that larger companies with higher leverage and profitability are more prone to earnings manipulation. Conversely, the growth variable demonstrates a significant negative effect, implying that companies experiencing growth are less likely to manage earnings. These insights contribute to a deeper understanding of the dynamics between financial distress and corporate financial behavior, offering valuable implications for investors, regulators, and policymakers.
The Influence of Governance on Competence and Partnership in Higher Education: A Study of Gambian Universities Badjie, Gibriel; Jammeh, Lamin B; Sawaneh, Banna; Sanyang, Lang
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.242

Abstract

The study assesses the influence of governance on competence and partnership in university education in The Gambia using the situation as a mediating factor in a trilateral relationship. The study applied a questionnaire survey design using three universities as the study population. The PLS-SEM approach assesses the measurements and structural models. The study's findings established that governance significantly influences competence and partnership in university education in The Gambia. However, the situation as an environmental factor lacks the mediation capacity in the trilateral relationship. The study outcome shows differences, but only two were significantly contextual in relation to governance. The study recommends further research that adopts a qualitative approach to help provide a proper understanding of university governance in The Gambia.
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Romadon, Ahmad Sahri; Mohklas
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.243

Abstract

Research aims to determine the factors that influence audit delay. The independent variables consist of company size (X1), profitability (X2), solvency (X3), and audit opinion (X4). The dependent variable is audit delay (Y).This sampling method is to use purposive sampling. Based on predetermined criteria, a sample of 13 companies was obtained. This research was conducted over a period of 3 years, so the total sample is 39 companies. The type of data used is secondary data taken from the company's financial reports. The analysis technique used in this research is multiple linear regression using the SPSS 25 program application. The research results show that company size has a positive effect on audit delay, profitability (ROA) has a significant negative effect on audit delay, solvency (DER) has no effect on audit delay, while audit opinion has a significant negative effect on audit delay.
Pengaruh Corporate Social Responsibility Disclosure Terhadap Financial Performance dengan Good Corporate Governance sebagai Variabel Moderasi Rosid, M Abdul; Marsono
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.244

Abstract

This research aims to analyze and obtain empirical evidence on the influence of corporate social responsibility (CSR) disclosure on financial performance in non-financial companies listed on the Indonesia Stock Exchange during the period 2018-2022, with corporate governance as a moderating variable. Corporate governance (CG) is measured using indicators of audit quality and the composition of independent board commissioners. This research utilizes secondary data from 859 non-financial companies listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method employed is purposive sampling, resulting in a total sample of 38 non-financial companies selected based on predefined criteria. The analytical method used is Moderated Regression Analysis (MRA). The findings indicate that CSR has a negative impact on ROE, while CSR does not affect EPS. Audit quality as an indicator of CG does not moderate the relationship between CSR and financial performance. However, the indicator of the composition of independent board commissioners moderates the relationship between CSR and financial performance measured by ROE, though it does not significantly affect financial performance measured by EPS
Niat Beli Ulang di Indomaret Point Kota Semarang Suhaji, Suhaji; Maghfiroh, Maghfiroh; Purwani, Tri
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.245

Abstract

This research aims to test and analyze empirically, how price, product quality and service quality have influence on consumers' repurchase intentions at Indomaret Point, Semarang City. The population in this study were all Indomaret Point consumers in the city of Semarang, with a sample size of 100 respondents, using the Cluster random sampling technique. Data was collected by distributing questionnaires, while data analysis was carried out using multiple linear regression, and processed using SPSS version 26. The results of the analysis showed that price, product quality and service quality had a significant positive effect on repurchase intentions. It means that if the price, product quality and service quality at Indomaret Point are better, then consumers'repurchase intentions will increase.

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