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INDONESIA
Jurnal Ilmu Ekonomi ASET
Published by Sekolah Tinggi Ilmu Ekonomi Widya Manggala
ISSN : 1693928X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ASET terbit sejak 1999 merupakan jurnal ekonomi yang menyajikan artikel hasil penelitian empiris terkini yang mencakup Manajemen, Akuntansi, dan Studi Pembangunan.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue " Vol 11, No 2 (2009)" : 8 Documents clear
Pengaruh Struktur Corporate Governance terhadap Financial Distress Bodroastuti, Tri
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

Theoritically, the better the corporate governance structure of the company, the better the company’s performance it gets, so avoided from financial distress. The first objective of this research was to examine the most influence variables of corporate governance structure on financial distress. The second objective was to confirm the past research. A hypothesis showed that corporate governance structure influenced financial distress. The variables as proxy for corporate governance structure used in this research were the number of board of directors, the number of commissioner, public ownership,   the number of board of director out, institutional ownership,  and directors ownership. The samples consisted of 19 companies  listed  in Indonesia Stock Exchange or by using 95 observations during 2003 until 2007 periods. Moreover, it is chosen by purposive sampling. The analysis was started with descriptive statistic. The statistic method which was used to test the research hypothesis was logistic regression. Two log likelihood, Cox and Snell R Square, and Hosmer and Lemeshow test, used to examine goodness of fit model. The analysis showed that two log likehood test, Cox and Snell R Squared test, and Hosmes Lemeshow test denoted which used in this research have goodness of fit. The result of research showed that variables of corporate governance  structure that influenced financial distress were the number of board of directors and the number of commissioner, while the others not influenced. Keywords : corporate governance, logistic regression, financial distress, the number of board of directors, the number of  commissioner.
Perbedaan Persepsi Gender Pada Mantan Staf Profesional Kantor Akuntan Publik Aditya, Elma Muncar
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

The purpose of this research is to analyze the differences between theperception of male accounting firm alumni and female accounting firm alumni to theirexperience, accounting firm programs, and the possibility to hire their ex accountingfirm. The data were collected through questionaire and the research was tested to 90accounting firm alumni which is 63 male accounting firm alumni and 27 femaleaccounting firm alumni. The hipothesis is tested using independent sample t-test. Theresults of this research are there is no significant perception differences between maleand female accounting firm alumni to their experience (H1), there is no significantperception differences between male and female accounting firm alumni to the accountingfirm programs (H2), and there is significant perception differences between male andfemale accounting firm alumni to the possibility to hire their ex accounting firm (H3).Keywords : accounting firm alumni, gender, perception, independent sample t-test.
Pengaruh Atribut-Atribut Kualitas Audit Terhadap Kepuasan Klien ., Fadhlurokhman; ., Nurdhiana
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

The purpose of the research is to find out the influence of experience in auditing,comprehend clients’ industry, responsive to client’s need, obey to general standard, and KAPleaders’ involvement toward clients’ satisfaction at manufacture companies in Semarang.Whereas, the sample of this research is 31 financial managers or controllers at big manufacturecompany in Semarang. The statistical analysis in this research is multiple linear regression.There are four results of partial hypothesis test. First, it shows that experience in auditing haspositive significant influence toward clients’ satisfaction. Second, the hypothesis test ofcomprehend clients’ industry indicates positive significant influence toward clients’ satisfaction.Third, the test hypothesis of responsive to clients’ need has significant influence toward clients’satisfaction. Then, the test of obeying to general standard shows positive significant influencetoward clients’ satisfaction. The test of KAP leaders’ involvement also shows positive significantinfluence toward clients’ satisfaction. The result of simultaneous hypothesis test indicates thatthere is significant influence of experience in auditing, comprehend clients’ industry, responsiveto client’s need, obey to general standard, and KAP leaders’ involvement toward clients’satisfaction.Keywords : experience, comprehension, response, obidience, involvement, satisfaction.
Keterkaitan Kebijakan Desentralisasi Fiskal Dan Hutang Daerah Otonom Di Propinsi Jawa Tengah Wijaya, Indra; Sasana, Hadi
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

Keterbatasan sumber pembiayaan bagi daerah yang berasal dari PendapatanAsli Daerah (PAD) maupun pemerintah pusat, untuk membiayai kebutuhan pembangunandaerah yang semakin meningkat, memberikan peluang bagi pemerintah daerah untuk mencarialternatif sumber-sumber pembiayaan untuk memperoleh hutang dari dalam negeri maupunluar negeri. Dalam era desentralisasi fiskal pembiayaan dari sumber pinjaman daerah adalahsalah satu pos pembiayaan yang belum dikelola dengan maksimal oleh pemerintah daerah.Sejak era otonomi daerah dan desentralisasi fiskal, hanya terdapat beberapa kabupaten ataukota saja yang memanfaatkan pinjaman dalam Anggaran Pendapatan dan Belanja Daerah(APBD) nya. Hal itu antara lain karenakan ada beberapa syarat khusus yang diberlakukanjika suatu daerah akan melakukan pinjaman.Keywords: desentralisasi fiskal, otonomi daerah, hutang daerah.
Intemporal Capital Assets Pricing Model Sebagai Prediktor Return Portofolio Saham Amaroh, Siti
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

This study has purpose to examine Capital Assets Pricing Model (CAPM) andFama-French Model for firms listed on Indonesia Stock Exchange for the period 1992-2000both in up market and down market using all nonfinancial and banking firms. The resultshows that portfolio returns are affected by market factor, excess return on portfolio constructedby size (Small Minus Big, SMB), and excess return on portfolio constructed by book-to-marketratio (High Minus Low, HML). Market factor positively affects portfolio return in all monthlytest and in down market, but not significant in up market. Return differences of portfolioconstructed by size is also positively affects on small stock portfolio return for all monthlytests and down market. Return differences of portfolio constructed by book-to-market ratio ispositively affects on portfolio return for all monthly test both in up and down market.Keywords : Capital Assets Pricing Model, Small Minus Big, High Minus Low.
Relevansi Kualitas Layanan Terhadap Kepuasan Konsumen Pengguna Kereta Api Eksekutif ., Widiyanto
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

Transportation service industries cannot be apart from competitivephenomenon. They, including the train service industry, must be able to compete tosurvive. This transportation competition, air-land-water, causes the decline of ofexecutive class train passengers. This research would find out the service given by PTKAI to its customers in decision making to use transportation service. The data wasprimary data. The technique sampling was quota random sampling, which met datanormally requirements. The result shows that there is an unfavorable relationship betweenimage and quality of service represented by correlation coefficient 0,105. There is alsoan unfavourable relationship between employee’s performance and quality of servicewith correlation coefficient 0,113.Keywords : service quality, image, employee’s performance, customer satisfaction
Dampak Program Dana Bergulir Bagi Usaha Kecil dan Menengah (UKM) Setiawan, Achma Hendra; Rejekiningsih, Tri Wahyu
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

The financial program to public sector was revolving fund by Department ofCooperation and Small and Medium Enterprises can be improving income’s public sectorsand small and medium enterprises. Fragment, with revolving fund, small and medium enterprisescan absorb labor force. So, revolving fund must be continuing for small and medium enterprises.By revolving fund, small and medium enterprises have to increase on employee (75%), capital(35.71%), economic scale (50%) and profit (50.27%). Coefficient of correlation 0.8819 ismeans that small and medium enterprises can be absorb of labor force. So, the revolving fundfor small and medium enterprises was continuing and more than before. Fragment, to purposeemployment and growing up of economy.Keywords : revolving fund, small and medium enterprises.
Analisis Kawasan Andalan Di Jawa Tengah Pujiati, Amin
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

This research aims to identify a region as a key region in Central Java . Thedata was got from the Indonesian Central Bureau of Statistics in 2001 and 2005. The analysisis used klassen typology, location quotient and regional specialization. Klassen typology resultcan be concluded that the district with the growth of Gross Domestic Regional Bruto andGross Domestic Regional Bruto per capita are high than other district which have high economicposition growth. The result analysis of location quotient, the basic sector in a key region tendsto dominate by the secondary and tertiary sector. Index regional specialization result, thedistrict which included in a key region tends to be high than the undeveloped region. Indexregional specialization result inter key region tends to the diversification sector. While, betweena key region and undeveloped region tends to the specialization sector and inter undevelopedregion.Keywords : key region, klassen typology, location quotient, regional specialization.

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