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All Journal SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Terapan Manajemen dan Bisnis International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Indonesian Journal of Advanced Research (IJAR)
Noviansyah Rizal
STIE Widya Gama Lumajang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Optimizing the Creative Industry Through the Development of the Triple Helix Model Ratna Wijayanti Daniar Paramita; Noviansyah Rizal; Riza Bahtiar Sulistyan; Muchamad Taufiq; Muhammad Dimyati
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 5 (2021): September 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.494 KB) | DOI: 10.29138/ijebd.v4i5.1514

Abstract

Purpose: The purpose of this research is to optimize the creative industry through the development of a triple helix model that connects universities, industry, and government. Design/methodology/approach: The method used is an ethnographic approach starting from the collection of literature sources and supported by field data. Findings: The results showed that batik entrepreneurs in Lumajang district, apart from preserving culture, were also used to improve the economy of the surrounding community. The batik culture is in the form of regional motifs such as the batik motif of the great banana, sand, and semeru mountain which are applied to the cloth with the batik process which will later be used as uniforms for the Lumajang Regency Government. Increasing the capacity of batik craftsmen also needs improvement through training activities. Research limitations/implications: This research is limited to bamboo craftsmen in Papring Banyuwangi. Practical implications: This research can be used as input for stakeholders to be used as a reference in optimizing the creative industry. Originality/value: This paper is original Paper type: Research paper
Pengaruh Partisipasi Manajemen Terhadap Kepatuhan, Kebenaran Laporan, Transparansi, Dan Akuntabilitas Melalui Akuntansi Instansi: Studi Pada Instansi PT X dan Lembaga/unit pemerintah wilayah Jawa Timur Hardi Supeno; Noviansyah Rizal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.58

Abstract

Recently, government intends to build a well-organized management in all governmen- tal divisions. Financial management given to all of them must reflect the well-organized and accountable management. To gain this government need to respond to the program application of institutional accounting system as a means to exhibits financial transpar- ency and responsibility toward society. The role of management is very important in its implementation; that is to maintain report accuracy, which is responsive, communicative, accountable, and transparent, which will create a good governmental management.
Pengaruh Tekanan Waktu Dan Independensi Terhadap Kualitas Audit: Studi Pada Kantor Akuntan Publik di Wilayah Malang Noviansyah Rizal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i1.97

Abstract

This study aimed to determine the effect of time pressure on audit quality and independence of a Public Accounting Firm (KAP) in Malang. The sample used by 40 respondents, that are auditors that have been working in 8 KAP of Malang. Meanwhile, to answer the research hypotheses using multiple regression analysis and then performed classical assumption.Based on the results of this study, we can be concluded that the independence has influenced of an audit quality. So the higher the attitude held by an independent auditor will improve audit quality. While the time pressure has not influenced of an audit quality. It can beconcluded that the pressure of time made by the auditor will lower the quality of the audit and audit reporting
Sistem Dan Prosedur Pembayaran Retribusi Perizinan Usaha: Studi pada Kantor Pelayanan Terpadu Kabupaten Lumajang Noviansyah Rizal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i1.116

Abstract

Purpose of the establishment of the Office of Integrated Services Lumajang is to organize licensing service excellence (simple, clear, safe, transparent, efficient, economical, fair, and timely) through the door, because with this system will encourage the creation of a conducive business climate in order Lumajang economic empowerment. On his way Lumajang Integrated Services Office continues to monitor and evaluate the passage of the main tasks and functions. Fund the acquisition of the levy observations should be optimized by managing and improving systems and procedures of existing services. The purpose of this study is: 1. To analyze the system and the retribution business licensing procedures in the Office of Integrated Services Lumajang, 2. To analyze the internal control systems and procedures for payment of licensing fees in the Office of Integrated Services Lumajang, Sources of the data in this study is primary data and secondary data. The study was conducted by way of interview / interview, observation / observation and documentation. Data analysis method used is descriptive analysis method. Business licensing procedures retribution that make up the system at the Office of Integrated Services Lumajang are as follows: 1. Admission file, 2. Field, 3. Publishing SKRD, 4. Levy payment receipt (if received site visits). Internal control in order for the payment of licensing fees could be better, it is suggested for consideration: 1.a. To capture the local revenue, officers should continue to implement the existing systems and procedures, 1.b. To facilitate the applicant in order not to many times to come to the Office of Integrated Services Lumajang, a specified procedure informed / explained to the applicant; 2. Implementation of systems and procedures for the management of revenues from licensing fees, especially in the 1-hour time difference to the admissions office to make some sort of official report signed by the cashier and part acceptance BKP knowing or representing KPT Head, 3. Incompatibility educational background of employees with responsibilities tailored to their educational background.
Pengaruh Free Cash Flow, Return On Asset (ROA) Dan Kepemilikan Institusional Terhadap Kebijakan Hutang: (Studi Empiris pada Perusahaan Property dan Real Estate yang Listed di Bursa Efek Indonesia Tahun 2014-2016) Putri Khumairotul Ahyuni; Noviansyah Rizal; Yusuf Wibisono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 2 (2018): Juli 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v2i2.277

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh free cash flow, return on asset dan kepemilikan institusional terhadap kebijakan hutang secara parsial pada perusahaan property dan real estate di Bursa Efek Indonesia periode 2014-2016.Sampel yang digunakan dalam penelitian ini adalah 11 perusahaan Property dan Real Estate yang listed di Bursa Efek Indonesia Periode 2014-2016, metode pengumpulan data menggunakan purposive sampling, dimana pemilihan sampel berdasarkan kebutuhan penelitian. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial free cash flow tidak berpengaruh signifikan terhadap kebijakan hutang. Return On Asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap kebijakan hutang sedangkan kepemilikan institusional tidak berpengaruh terhadap kebijakan hutang. Nilai koefisien determinasi (R2) sebesar 15,3% sisanya dipengaruhi oleh variabel lain diluar penelitian.
DISCLOSURE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE noviansyah rizal; Mimin Yatminiwati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): January 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i1.558

Abstract

This study aims to determine the effect of environmental accounting disclosures on stock performance on companies listed on the Indonesia Stock Exchange. Companies that already run their businesses, then there is a possibility that these companies have great potential to have positive and negative impacts on market needs. The sample of this research is the manufacturing sector from 2011-2015. The data analysis technique used is a simple linear regression analysis by analyzing the independent variables of environmental accounting disclosure measured using proper in influencing the dependent variable of stock performance measured using stock returns. The results of this study show that environmental accounting disclosures have a positive effect on stock performance.
DETERMINANT OF FRAUD PENTAGON IN DETECTING FINANCE OF FINANCIAL STATEMENTS Muhammad Bagus; Noviansyah Rizal; Siwidyah Desi Lastianti
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): January 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i1.563

Abstract

This study aims to determine the Pentagon Determinant Fraud in detecting fraudulent financial statements. Fraudulent financial statements are proxied by the Fraud Score Model. Whereas the pressure factor is proxied by insisting from within, for the opportunity factor proxied by industry conditions, the rationalization factor is proxied by the ratio of total accruals, the competency factor is proxied by the change of directors and arrogance is proxied by the duality of quality positions at the CEO. The population in this study amounted to 100 companies incorporated in the compass index 100 contained in the Indonesia Stock Exchange and for the sample of the study were 35 companies belonging to the compass index 100 contained in the Indonesia Stock Exchange, which was selected using the purposive sampling method for the 2017-2018 period. Data were analyzed using multiple linear regression. Based on the test results, it was concluded that the pentagon fraud component included internal pressure (LEV), industry conditions (INVENTORY), rationalization (TATA) influencing financial statement fraud while competence (DCHANGE) and arrogance (DCD) had no effect on financial fraud statement. This proves that internal pressure (LEV), industry conditions (INVENTORY), and rationalization (TATA) can be used to detect fraud in financial statements.
BUDGET REPORT ANALYSIS AND BUDGET REALIZATION REFOCUSING COVID-19 Anisa' Wildah Fajariah; Deni Juliasari; Noviansyah Rizal
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i1.689

Abstract

This study aims to analyze the Covid-19 Refocusing Budget and the Lumajang District Health Office Budget Realization Report according to the Joint Decree of the Minister of Home Affairs Number 119/2813/SJ and the Minister of Finance Number 177/KMK. 07/2020 as well as knowing the level of effectiveness and efficiency of the Covid-19 Refocusing Budget Realization. The results of the analysis are ineffective because local revenue at the Lumajang District Health Office has greatly decreased due to the Covid-19 pandemic, so the Regional Sports Health Center (BKOR) has to reduce the number of visitors and even temporarily close to suppress the spread of the corona virus in Lumajang Regency. And the expenditure realization is said to be quite effective because the realization percentage is 81.89%.
EFFECT OF LIQUIDITY, DIVIDEND POLICY, SALES GROWTH ON COMPANY VALUE Abu Amar; Noviansyah Rizal; Muhammad Rijalus Sholihin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i2.690

Abstract

This study aims to determine whether liquidity, dividend policy, sales growth have an effect on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2017-2019. The data collection technique used is porposive sampling so that a sample of 15 companies is obtained. The analytical method used is descriptive analysis, analysis linear regression, classical assumption test and model feasibility test. The results of the study using the partial test (t test) showed that liquidity had a significant positive effect on firm value, dividend policy had a significant positive effect on firm value, and sales growth had a negative effect on firm value. This research method uses quantitative research which is a research method that examines the population or sample, collects data using research instruments, analyzes quantitative data and all of that will be used to test the established hypothesis.
Analysis of Accounting Information Systems on MSME Performance with Emotional Intelligence as Moderation Ekamarinda, Een Yulaika; Heny, Heny; Rizal, Noviansyah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1197

Abstract

Good Emotional Intelligence (comprising self-awareness, motivation, and social skills) enables one to make appropriate decisions under a variety of circumstances. An organization's accounting information system is a device utilized to streamline the majority of business operations, regardless of the company's size (small, medium, or large). Due to the fact that MSMEs are a primary driver of economic expansion, the creation of new employment is crucial to their ability to make sound decisions.The analysis technique refers to a process of data analysis designed to yield information that can be utilized in this study. In order to facilitate researchers' comprehension of the data as a foundation for decision making, it is necessary to analyze the data for interpretation. The present study employed the Partial Least Squares (PLS) methodology is carried out in in three stages: Outer model analysis, Inner model analysis, Hypothesis testing. In accordance with the formal model, latent variables are defined explicitly as linear aggregates of observed variables or their indicators. In order to generate weight estimates for latent variable score components, the inner and outer model specifications are compared.Determine the impact of emotional intelligence (self-awareness, motivation, and social skills) on the performance of micro, small, and medium-sized enterprises (MSME) in relation to the implementation of accounting information systems. The primary data utilized in this study were collected through the distribution of questionnaires to MSME entrepreneurs in Jember Regency, who provided their responses. Clearly, the accounting information system plays a crucial role in the progress and growth of MSMEs. Emotional Intelligence has no appreciable impact on the efficacy of MSME businesses as it relates to accounting information systems. Nonetheless, Emotional Intelligence significantly impacts the business performance of SMEs.
Co-Authors Abu Amar Abu Amar Ahyuni, Putri Khumairotul Anisa' Wildah Fajariah Bagus, Muhammad Deni Juliasari, Deni Desi Lastianti, Siwidyah Ekamarinda, Een Yulaika Emmy Ermawati Fajariah, Anisa' Wildah Grahita Chandrarin Hardi Supeno Hardi Supeno Heni Heny, Heny Ismiantika mimin yatminiwati Muchamad Taufiq Muchamad Taufiq Muhaimin Dimyati Muhammad Bagus Muhammad Dimyati Prihat Assih Putri Khumairotul Ahyuni Rahmawati, Febriane Devi Ratna Wijayanti Daniar Paramita Riza Bahtiar Sulistyan Siwidyah Desi Lastianti Yatminiwati, Mimin Yusuf Wibisono Yusuf Wibisono