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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 411 Documents
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Pengaruh Perputaran Kas, Perputaran Persediaan, dan Perputaran Piutang Terhadap Profitabilitas Kurniawan, Fahmi; Tri Bodroastuti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.258

Abstract

This study aims to determine the effect of cash turnover, inventory turnover, and revenue turnover on profitability. The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used in this study was the purposive sampling method and a sample of 11 companies was obtained. The data used in this study were obtained from the annual financial report data of pharmaceutical companies listed on the Indonesia Stock Exchange in 2019-2023. The data analysis method in this study was multiple linear regression analysis. The results showed that partially, cash turnover had a significant negative effect on profitability and inventory turnover had a positive and significant effect on profitability, while receivables turnover had no effect on profitability.
Analisis Variabel Fundamental dan Variabel Makroekonomi dalam Memprediksi Financial Distress Solecha, Yeni; Yeni Kuntari; Elma Muncar Aditya
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.259

Abstract

This study aims to determine the effect of ROA, CR, DER, TATO, Interest Rate, Inflation, and Exchange Rate on Financial Distress. The population in this study were state-owned enterprises listed on the Indonesia Stock Exchange in 2020-2023. The sampling method used in this study was a purposive sampling method and obtained a sample of 20 companies. The data used in this study were obtained from the annual financial reports of state-owned enterprises listed on the Indonesia Stock Exchange in 2020-2023. The data analysis method in this study was Multiple Linear Regression analysis. The results showed that simultaneously the variables ROA, CR, DER, TATO, Interest Rate, Inflation, and Exchange Rate had a significant effect on Financial Distress, partially ROA and TATO had a significant effect on Financial Distress, while CR, DER, Interest Rate, Inflation, and Exchange Rate had no effect on Financial Distress.
Analisis Perbandingan Kinerja Keuangan Perusahaan Food & Beverage Sebelum dan Sesudah Diwajibkannya Sertifikat Halal di Indonesia Cholis, Muhammad; Darmanto
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.260

Abstract

The Indonesian government, through Law No. 33 of 2014, committed to requiring companies operating in the food and beverage industry to pass Halal certification. This was followed up by Government Regulation No. 39 of 2021, which requires all companies, from micro, medium, and large enterprises, to pass and obtain Halal certification for all their products by 2024. Therefore, in this study, researchers took samples using purposive sampling from the food and beverage industry group listed on the Indonesia Stock Exchange for the period 2023 and 2024. The aim was to determine the extent to which the required Halal certification can boost company performance and profitability. Therefore, this study compared net sales and profitability ratio variables before and after the mandatory Halal certification. The results of the study indicate that company performance, as measured by net sales, significantly differed before and after the Indonesian government mandated halal certification. This performance improved after the mandatory halal certification period. Meanwhile, profitability ratios did not significantly differ between the periods before and after the mandatory halal certification period. A decrease in profitability was also observed after the mandatory halal certification period. This is due to other factors influencing the profitability ratio, which can be identified and further research can be conducted.
Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Tax Avoidance Perusahaan LQ45 Felicia Artamevia; Shella Nur Afifah; Erlina Sari; Naurah Alifia Putri Wicaksono; M. Zainul Abidin; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

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Abstract

This study aims to analyze the influence of the independent board of commissioners and audit committees on tax avoidance practices in companies that are members of the LQ45 index for the 2022–2024 period. The background of the research is based on the still high practice of tax avoidance that takes advantage of regulatory loopholes and the importance of good corporate governance mechanisms in supervising management policies. This study uses an explanatory quantitative approach with secondary data in the form of financial statements and annual reports. The sample was determined through purposive sampling and obtained from 28 companies. The dependent variable of tax avoidance is measured using the Effective Tax Rate (ETR), while the independent variable includes the proportion of the independent board of commissioners and the number of audit committees. Data analysis was carried out by multiple linear regression after going through the classical assumption test. The results of the study show that independent board of commissioners has a negative and significant effect on tax avoidance, which means that the higher the proportion of independent commissioners, the more tax avoidance practices tend to decrease. On the other hand, audit committees have a positive and significant effect on tax avoidance, which shows that an increase in the number of audit committee members does not necessarily increase the effectiveness of supervision. These findings indicate that the effectiveness of surveillance is determined not only by quantity, but also by quality and independence. Therefore, companies need to strengthen their supervisory function substantively to suppress tax avoidance practices.
Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi SDM dalam Mendukung Efektivitas Sistem Informasi Akuntansi pada Lingkungan Bisnis Digital: (Studi Kasus pada PT. Pandowo Utomo Food Tahun 2024) Farikhah; Nurdhiana; Triani
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

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Abstract

The development of the business world that has entered the era of globalization requires companies to increase the effectiveness of their resources. Including accounting information systems. Factors that can affect the effectiveness of accounting information systems are the utilization of information technology and the competence of human resources. This research aims to determine the effect of utilization of information technology and competence of human resources on the effectiveness of accounting information systems at PT. Pandowo Utomo Food Semarang in 2024. The sampling technique employed is the saturated sample method. The data analysis is conducted using Multiple Linear Regression. The collected data was processed using the Software Statistical Program for Science (SPSS) version 25 for windows. The results of this research indicate that the utilization of information technology and competence of human resources has a positive and significant effect on the effectiveness of accounting information systems.
Ontologi Laba: Dari Angka Akuntansi ke Realitas Sosial Muhammad Faiz Hardiansyah; Syahriar Abdullah
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

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Abstract

This paper examines the ontological status of profit in accounting by addressing a fundamental philosophical question: does profit exist as an objective economic reality, or is it primarily a social construct produced through accounting practices? Using a qualitative literature review, this study synthesizes seminal and recent accounting scholarship on realism, interpretivism, performativity, and critical realism. The analysis shows that profit cannot be understood solely as a neutral reflection of underlying economic facts. Rather, profit is shaped by accounting conventions, institutional settings, and social interpretations that determine how economic events are recognized, measured, and communicated. At the same time, profit is not merely fictional, because once reported, trusted, and used, it produces real consequences for managerial decisions, investor judgments, organizational legitimacy, and public policy. Thus, profit should be understood as a conceptually constructed yet socially real phenomenon with performative and causal effects. This ontological perspective broadens the role of accounting from a technical measurement tool to a social mechanism that participates in shaping economic reality, accountability, and power relations in contemporary society.
Kontribusi Pajak Bumi Dan Bangunan (PBB-P2) Terhadap Pendapatan Asli Daerah Kabupaten Sidoarjo Tahun 2023 Putri Ayu Widya Kusuma; Riska Ayu Lestari; Revienda Anita Fitrie; Eva Hany Fanida
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

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Abstract

This study aims to analyze the effectiveness and contribution of Rural and Urban Land and Building Tax (PBB-P2) to the Regional Original Income (PAD) of Sidoarjo Regency in 2023. The study uses a qualitative approach with a literature study method, where data is obtained from scientific journals, reports from the Regional Tax Service Agency (BPPD) of Sidoarjo Regency, APBD documents, and various relevant library sources. The results show that the realization of PBB-P2 revenue in Sidoarjo Regency in 2023 reached IDR 292 billion from a total PAD of IDR 1,851.09 billion, with a contribution rate of 15.77% to total PAD and 24.20% to total regional taxes. In terms of its effectiveness, PBB-P2 revenue during the 2020–2023 period reached an average of 106.3%, which is categorized as very effective. However, the contribution of PBB-P2 to PAD is still not optimal due to several factors, including low taxpayer compliance, limited collection administration capacity, and outdated tax object data. Therefore, efforts are needed to focus on quality and quantity or tax expansion, update the NJOP database, and develop digital services to strengthen regional fiscal independence.
Analisis Kualitas Internet Financial Reporting pada Perusahaan BEI Yunita Fatma Faidha; Emm Rani Nuristya; Yeni Kuntari
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

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Abstract

The development of digital transformation has encouraged companies to improve the quality of financial information disclosure through internet-based media or Internet Financial Reporting (IFR). Previous studies on IFR have mostly focused on the existence of IFR practices, internal company factors, or specific industrial sectors. Studies comparing IFR quality across industrial sectors while considering aspects of digital transparency, website quality, and Environmental, Social, and Governance (ESG) disclosure are still limited. This study aims to analyze the quality of Internet Financial Reporting among companies listed on the Indonesia Stock Exchange based on industrial sector classification. This research employs a quantitative approach using a descriptive comparative method. IFR quality is measured using an IFR index consisting of four components: content, timeliness, technology, and user support. Data analysis techniques include content analysis, descriptive statistics, and the Kruskal-Wallis Test. The results indicate that the manufacturing sector has a relatively higher average IFR quality compared to other sectors. However, the Kruskal-Wallis Test shows that the differences in IFR quality among industrial sectors are not statistically significant. The findings also reveal that the development of digital transformation has made digital transparency, website quality, and ESG disclosure important aspects in improving corporate reporting quality. This study is expected to provide contributions for companies and regulators in enhancing digital-based financial reporting transparency and quality in Indonesia.
Pengaruh Layanan Pesan Antar (Delivery Order) Grabfood terhadap Omzet Bisnis Kuliner di Kecamatan Teluk Segara Randi Engga Putra; Sazili; Ade Irma Suryani
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

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Abstract

Digital platforms such as GrabFood have become an effective solution to support today's fast-paced lifestyle. GrabFood has attracted many culinary businesses, including those in Teluk Segara District, an area experiencing rapid culinary business growth. This service is expected to increase the number of orders through wider customer reach, although service fees and business competition may affect profits. This study aimed to examine the effect of GrabFood delivery services on the turnover of culinary businesses in Teluk Segara District. The study employed a quantitative approach with a causal associative method. Data were collected through questionnaires distributed to Grab partner businesses. The results showed that GrabFood delivery services had a positive and significant effect on culinary business turnover. The partial t-test produced a significance value of 0.013, which was lower than 0.05, and a t-value of 2.651, exceeding the t-table value of 2.045. Furthermore, the simple linear regression equation was obtained as Y = 16.599 + 0.321X, indicating a positive relationship between GrabFood delivery services and culinary business turnover. Therefore, GrabFood delivery services significantly contribute to increasing culinary business turnover in Teluk Segara District.
Pengaruh Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Dimoderasi oleh Ukuran Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2022 Cornelio Purwantini; Pikanti Endah Artanti; Ignatius Bondan Suratno
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

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Abstract

This study aims to determine the effect of liquidity (CR) and solvency (DAR), on the company's financial performance (ROA) moderated by and company size (ln total assets) listed on the Indonesia Stock Exchange in 2022. The population consisted of 684 non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2022. The research data is secondary data taken from the official website of the Indonesia Stock Exchange (www.idx.co.id) in December 2023. The data were analyzed using descriptive analysis, moderating regression analysis (MRA), and analysis hypothesis with SEM-PLS with WarpPLS software version 8.0 is because classical assumption testing cannot be fulfilled. The results of this study indicate that: (1) liquidity (CR) has no effect on the company's financial performance (ROA); (2) solvency (DAR) has a positive and significant effect on the company's financial performance (ROA); (3) company size (ln total assets) has a negative and significant effect on the company's financial performance (ROA); (4) company size (ln total assets) does not moderate the effect of liquidity (CR) on the company’s financial performance (ROA); and (5) company size (ln total assets) moderates the effect of solvency (DAR) on the company’s financial performance (ROA).

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