Jurnal Ilmiah Aset

Mengelola Keluhan Digital : Studi tentang Kualitas Komunikasi dan Penanganan Masalah Aplikasi DANA pada Mahasiswa Fakultas Ekonomi Universitas Negeri Medan

Adelina Lubis — 2025-11-30

This study aims to determine the effect of communication quality and problem handling on user complaints of the DANA application, especially for students of the Faculty of Economics, State University of Medan. The background of this study is the increasing user complaints about the DANA application, such as slow customer service response, failed transactions, and lack of clarity in problem solving. This study used a quantitative approach with a survey method, and data were obtained through questionnaires distributed to 100 respondents selected by purposive sampling. The research instrument measured three variables: communication quality (X₁), problem handling (X₂), and user complaints (Y), with a Likert scale of 1-5. The reliability test results show that all variables have Cronbach's Alpha values above 0.8, which means they are highly reliable. The results of multiple linear regression analysis show that communication quality has a positive and significant effect on user complaints (t count = 2.206; sig = 0.03), and problem handling has a significant negative effect (t count = -2.480; sig = 0.015). The simultaneous test (F count = 5.190; sig = 0.007) shows that both variables together have a significant effect on user complaints. This study concludes that improving communication and problem handling can reduce the level of complaints and increase user satisfaction with the DANA application.

Analisis Optimalisasi Sistem Penagihan Piutang Negara di DJKN Jawa Tengah dan D.I. Yogyakarta

Ayu Sukmawati — 2025-11-30

The collection of state receivables is a crucial element in the management of state finance as it plays a direct role in optimizing state revenue and improving budget efficiency. This study aims to analyze the collection system of state receivables implemented by the Directorate General of State Assets (DJKN) Regional Office of Central Java and D.I. Yogyakarta, as well as to identify the obstacles and optimization efforts made in its implementation. The method used is qualitative descriptive with data collection techniques through interviews, observations, and document studies. The results show that the process of collecting state receivables has followed the provisions of the Minister of Finance Regulation Number 240/PMK.06/2016, starting from document verification to the execution of seizures and write-offs of receivables. In its implementation, it still faces various obstacles such as incomplete documents, low debtor compliance, difficulties in asset execution, and limited human resources. DJKN has implemented various optimization strategies such as persuasive approaches, handling problematic receivables, direct field collection, strengthening cross-agency synergy, utilizing information technology, and submitting requests for the write-off of uncollectible receivables. These efforts are expected to enhance the effectiveness of collection and strengthen the governance of state finances.

Pengaruh Corporate Governance dan Subsequent Event terhadap Audit Report Lag

Egina Charista Ginting — 2025-11-30

Audit report lag is the time period between a company's financial year-end and the date its audited financial statements are released. This study aims to analyze the influence of corporate governance mechanisms and subsequent events on audit report lag. The study was conducted on 36 industrial goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2022 to 2024. The analysis technique used in this study was multiple linear regression analysis. The results of the study indicate that subsequent events and size of the board of directors, have an effect on audit report lag, while independent commissioners, independent audit committees, and auditor opinions, has no effect on audit report lag.

Pengaruh Perputaran Kas, Perputaran Persediaan, dan Perputaran Piutang Terhadap Profitabilitas

Fahmi Kurniawan — 2025-11-30

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 Customer Experience terhadap Minat Berkunjung Kembali pada Obyek Wisata Kabupaten Lembata

Hamzah Nazarudin — 2025-11-30

The purpose of this research is to determine the influence of customer experience (education value, aesthetics value, entertainment value, escapism value) on the intention to revisit tourist attractions in Lembata Regency. The respondents in this study were 100 tourists who visited tourist attractions in Lembata Regency. The sampling technique used was non-probability sampling with the purposive sampling method, where samples were selected based on specific criteria, including: a. Respondents who had visited tourist attractions in Lembata Regency at least twice, b. Respondents aged over 20 years, as at this age, they are expected to have the ability to assess and understand the research variables. The data analysis technique used in this study was multiple linear regression analysis. The results of the study indicate that customer experience, consisting of education value, aesthetics value, entertainment value, and escapism value, has a positive influence both partially and simultaneously on the intention to revisit tourist attractions in Lembata Regency. Based on the coefficient of determination (R-square) of 0.573 (0.573 x 100) = 57.3%, it shows that customer experience can explain 57.3% of the intention to revisit tourist attractions in Lembata Regency, while the remaining 42.7% is influenced by other variables.

Analisis Perbandingan Kinerja Keuangan Perusahaan Food & Beverage Sebelum dan Sesudah Diwajibkannya Sertifikat Halal di Indonesia

Muhammad Cholis — 2025-11-30

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.

Peran Integrasi Sistem Traking dan Akurasi Waktu Pengiriman terhadap Target Kepuasan Konsumen

Shilfia Rizqiani — 2025-11-30

The purpose of this study is to determine the integration of the tracking system and the accuracy of the delivery time of goods on the satisfaction of JNE Ekspress consumers. 100 JNE Ekspress consumers were sampled in this study. The data collection technique from the population used the probability sampling method with multiple linear regression analysis techniques. From the test results, a significant positive influence was obtained between the tracking system integration variable (X1) and the delivery time accuracy variable (X2) on customer satisfaction (Y). Meanwhile, from the determination test, a value of 0.934 was obtained, meaning that the job satisfaction variable can be explained by the tracking system integration variable (X1) and the delivery time accuracy variable (X2) by 93.4%, while the rest is influenced by other variables.

Analisis Variabel Fundamental dan Variabel Makroekonomi dalam Memprediksi Financial Distress

Yeni Solecha — 2025-11-30

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.