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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 395 Documents
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Analisis Faktor-Faktor yang Mempengaruhi Keinginan Berpindah Auditor pada Kantor Akuntan Publik di Jawa Tengah dan Daerah Istimewa Yogyakarta Permatasari, Devi
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to investigate the factors of auditor’s turnover intention at public accountant firms. This research aimed to determine the effect of these factors, there were leadership style, role conflict, role ambiguity, promotion opportunities, pay satisfaction, personal growth needs, organizational commitment, and job satisfaction to auditor’s turnover intention from public accountant firms. Population of the research was all of auditors who have been working at public accountant firms in Central Java and DIY. Whereas the samples were 127 respondents who have been working as auditors at public accountant firms, spread in Central Java and DIY, there are Semarang, Surakarta, Purwokerto, and Yogyakarta. The hypothesis test was done by regression analysis using multivariate techniques Structural Equation Modeling (SEM) from software AMOS 16.0. Based on the results of hypothesis test, then the conclusions are auditor’s turnover intention from public accountant firms heavily influenced by factors, such as leadership style, role conflict, role ambiguity, promotion opportunities, paysatisfaction, and personal growth needs, through intermediaries organizational commitment and job satisfaction.
Faktor-Faktor yang Berpengaruh terhadap Kepuasan Kerja di PT. Perkebunan Nusantara IX Batujamus Karanganyar Fitriani, Fitriani; Widiastuti, Tantri
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The objective of this research was to find out the influence of individual factor, social factor and primary factor in work toward work satisfaction at PT Perkebunan Nusantara IX Batujamus/Kerjoarum Karanganyar. The population in this research was entire employees counted as 1750 employees at PT Perkebunan Nusantara IX Batujamus/Kerjoarum Karanganyar. The samples were 95 respondents. The technique sampling that was used in this research was purposive sampling. The analysis instrument used in this research was multiple linear regression. The research result showed that there was significant influence of individual factor, social and primary factor in work toward job satisfaction at PT Perkebunan Nusantara IX Batujamus Karanganyar. The partial research result showed that individual factors influence the job satisfaction of employees of PT. Perkebunan Nusantara IX Batujamus Karanganyar. Social factors also influence the job satisfaction of employees of PT. Perkebunan Nusantara IX Batujamus Karanganyar and primary factor in work towards job satisfaction at PT Perkebunan Nusantara IX Batujamus Karanganyar.
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan DHL Jakarta Sutadji, Lucianus
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The influence of service quality and price to customer satisfaction rates in DHL Headquarters, Jakarta. Since the advances in science led to the Industrial revolution in the field of communication and transportation technologies, the relations between communities in different parts of the world become more easily, more quickly and more accurately. The relationship is not only in the form of social relations and culturals, but also a relationship and exchange of goods and services commercially which causes the flow of goods and services between countries in different parts of the world. This condition is observed by a company of global courier service level because of the power of capital, human resources, communication technology, transportation technology, management systems and networks. One is where the DHL operates in partnership with their Indonesian business partner, PT. Birotika Semesta. In giving the services to the customers, DHL priority service quality based on the concept of Customer Relation Management (CRM), which basically creates consumer loyalty. However, since the area of their operations is in Indonesia, Price factors to be considered by the management of DHL, because it’s related with the purchase ability of Indonesian customer. From this research, it proved that the relationship between service quality and price to customer satisfaction was positive, significant and very strong.
Pengaruh Budaya Korporat terhadap Produktivitas Kerja Karyawan pada PT. Bank Mandiri (Persero) Tbk Cabang Ambon Sahertian, Olivia Laura
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

Corporate culture is dominat values which spread within a company and act as working philosophy to manage employee in order to increase employee productivity. Bank Mandiri has developed appropriate culture which in line with vision and mission. This serve is as the role model and guidance to make a desicion. Corporate culture covers trust, integrity, professionalism, customer focus and exellence. The purpose ofthis research was to know the influence of corporate culture to employee productivity at PT. Bank Mandiri (Persero) Tbk Cabang Ambon. This research was conducted at PT. Bank Mandiri with 98 respondents. The data was collected by questionnaire, interview and documentation. It used regression to analyze. The result showed that corporate culture, consist of trust, integrity, professionalism, customer focus and exellence had positive influence simultaneously to employee productivity. Partiality, trust, integrity, professionalism, customer focus and exellence had positive influence to employee productivity. Integrity was a dominant variable which had positive influence to employee productivity.
Pengaruh Budaya Organisasi dan Pemberdayaan terhadap Komitmen Organisasi dalam Meningkatkan Kinerja Pratiwi, Putri
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this study was to determine the influence of organizational culture on organizational commitment, the influence of employee empowerment on organizational commitment, the influence of organizational culture on employee performance, the effect of empowerment on employee performance and the influence of organizational commitment to employee performance. This studys population was employees. This study used survey methods, sampling and questionnaires as primary data collection tool. The sample used was simple random sampling. The samples used as many as 109 respondents with data analysis using Structural Equation Modeling (SEM). The results showed that there was significant influence of organizational culture and employee empowerment on organizational commitment whereas the level of the organizational culture variables, variable of employee empowerment and organizational commitment were less in affecting employee performance variables.
Pengaruh Program Nasional Pemberdayaan Masyarakat Mandiri Pedesaan (PNPM-MP) dalam Upaya Pemberdayaan Usaha Ekonomi Masyarakat Pedesaan Jacobs, Samie L; Hetharie, Jondry A
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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National Program of Empowerment of Self-Supporting Countryside Society (PNPM-MP) launched as the follow-up of anticipaty program of poorness and empowerment of previous society like Program of Inpres Countryside Left Behind ( IDT), Empowerment Program Of Society Affect Economic Crisis (PDM-DKE) with program emphasis at empowerment of society and empowerment of institute in district storey; level/ countryside and canton. National Program of Empowerment of Self-Supporting Countryside Society (PNPM-MP) as continuation to Program of Inpres Countryside Left behind, development of countryside coordinated by Directorate Generaling Countryside Development for example having goals qualitative and quantitative like activity in the form of capital employed aid and is ready of medium and infrastructure which supporting productive economic activity [pass/through] institute in district storey;level and countryside. National Program of Empowerment of Self-Supporting Countryside Society (PNPM-MP) represent study media to government officer and society activity of transparent and democratic decision making, goodness in the plan, execution and continuation of activity program.
Pengaruh Earning Per Share, Debt to Equity Ratio, dan Return On Equity terhadap Harga Saham Perusahaan LQ-45 di Bursa Efek Indonesia Marfuatun, Siti; Indarti, Iin
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to analyze the influence of earning per share, return on equity and debt to equity ratio to the stock price either partially and simultaneously. This kind of research was correlational. In this research, the population was the letter quality index (LQ 45) companies that go public in Indonesian Stock Exchange from 2007 to 2009, they were 73 companies. The samples were 15 companies. This research used non probability technique in taking sample, determined by purposive sampling specified in judgment sampling. The method of collecting data was literature study and documentation. The technique of data analysis in this research was multiple linier regression. From the research result partially showed that earning per share (t value 3,764 > t table 2,0227) influenced significantly to the stock price. Debt to equityRatio (t value -0,598 < t table 2,0227) and Return on Equity (t value 1,209 < t table 2,0227) didn’t influence significantly to the stock price. While from the research result simultaneously showed that Earning per Share, Debt to Equity Ratio and Return on Equity, significantly influenced the stock price, proved by F value 11,260 > F table 2,85 and influence of 42,3%.
Model Pengembangan Green Business melalui Corporate Social Responsibility pada Perusahaan Go Public di Bursa Efek Indonesia Handoko, Sri
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The issue of environmental degradation, air pollution, floods, difficulties in water supply, high prices of basic necessities, and use of hazardous substances that harm consumers have inspired people to the importance of the concept of the Green Economy that synergizes economic value, social, and environmental. This research is very important to do because Green Business which is part of the Green Economy has been applied by some companies that went public on the Indonesia Stock Exchange. This research aimed to look into and analyze the Development Model Green Business through Corporate Social Responsibility Program, which is expected to improve financial performance and market performance.The population of this research was companies that to go public on the Indonesia Stock Exchange. The sample of this research were 30 companies that go public and become a member of PROPER (Assessment of Corporate Environmental Concern, which were observed 2007.2008, and 2009. Statistic Analysis used was multiple regression.The results of this research generally indicated that the Green Business had a negative effect on financial performance, as well as having a positive impact on market performance, but it was not significantly. In addition Corporate Social Responsibility was not able to act as a moderating variable in raising financial performance and market performance.
Pengaruh Karakteristik Perusahaan dan Karakteristik Auditor Eksternal terhadap Kecurangan Pelaporan Keuangan Subroto, Vivi Kumalasari
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this study was to examines the firms characteristics and external audit firms characteristics that influenced the fraudulent financial reporting in Indonesia. The external audit firms characteristics was used as moderating variables for this research. The population of this study was companies in Indonesia. The sample used consisted of fraud firms and non-fraud firms. The number of samples used in this study were 182 companies. The press release reports of Bapepam for 2005-2010 were used to collect data on fraud firms. The samples for non-fraud firms consisted of companies which listed at BEI for 2005-2010. Logistic regression methods were used to test the research hypotheses. The study found that leverage, ROA, change in total assets, financial distress, company age, audit firm tenure, and audit firm’s status were not significantly associated with fraudulent financial reporting.
Pengaruh Pengetahuan, Ketrampilan, Kemampuan, Sikap, Perilaku terhadap Produktivitas Asmuni, Asmuni; Widiastuti, Tantri
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of this study was to find out the influence of knowledge, skills, abilities, attitudes and behaviors on productivity of the employees of the production department of PT Lukie Works Indonesia. The population in this study was 358 employees of the production department of PT Lukie Works Indonesia. While the samples were 80 respondents. The sampling technique used was non probability sampling with Judgment. The analysis tool used in this research was multiple linear regression, which was firstly examined by validity and reliability test. The results partially showed that there was significant influence of knowledge, skills, abilities, attitudes and behaviors on productivity of theemployees of the production department of PT Lukie Works Indonesia. While the hypothesis test simultaneously with the test results obtained was significant influence of knowledge, skills, abilities, attitudes and behaviors on productivity of the employees of the production department of PT Lukie Works Indonesia. The coefficient of determination of the five independent variables = 66.3% meaning that the variation of the five independent variables in explaining productivity = 66.3% while the remaining 33.7% was explained by other variables that were not mentioned in this study.

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