cover
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 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.

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