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All Journal Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Yusuf Wibisono
STIE Widya Gama Lumajang
Economics, Econometrics & Finance

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Pengelolaan Pajak Kendaraan Bermotor untuk Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Lumajang Yusuf Wibisono
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v3i1.436

Abstract

The management of motor vehicle tax to increase PAD in Lumajang Regency Entering the era of regional autonomy (Otoda) as it is now, the Regional Government is given extensive authority to carry out development programs and at the same time to realize community welfare. Funding for development programs in the area comes from various regional revenues. Among the sources of income are taxes. The tax that is excellent because it has great potential, positive and significant impact on the PAD is motor vehicle tax. The purpose of this study was to determine the development and contribution of motor vehicle tax to PAD in Lumajang Regency over the past two years. This study uses a qualitative descriptive approach, the research method uses interview methods and documentation. Also supported by a literature review that is relevant to the subject matter. From the results of the study, it is known that the management of motor vehicle tax in Lumajang Regency runs well and successfully surpasses the target every year. This is very useful to contribute to the PAD of Lumajang Regency. The strategies and policies pursued by the government to increase motor vehicle tax, among others, by improving the management of motor vehicle tax, both Human Resources (HR) and bureaucracy. Improve services with the use of technology and so on.
Penerapan Menejemen Risiko Pada Pengelolaan Koperasi Pegawai Republik Indonesia (KPRI) Yusuf Wibisono
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 2 (2019): Desember
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v3i2.511

Abstract

This study aims to examine the development of the management of the Employee Cooperatives of the Republic of Indonesia (KPRI) in Lumajang Regency. Where some cooperatives can run well and achieve achievements that can be proud of, some others are less well developed, some have problems, some KPRI are no longer active. This study uses a qualitative descriptive approach, the research method uses interview methods and documentation. Also supported by a literature review that is relevant to the subject matter. This study provides a systematic overview of the management of KPRI in Lumajang Regency as it is. From several KPRI in Lumajang Regency, there are KPRI-KPRI that can carry out their roles and functions significantly in the welfare of their members. But there are some KPRI that are not healthy and finally can not work anymore. Of the 57 KPRI who are still active as many as 46 KPRI, the remaining 11 are not active. The main contributing factor is being unable to overcome the risk of trying. Thus, managers are required to be able to implement risk management in running cooperatives, by minimizing risk, transferring risk, controlling risk and risk funding.
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.
Pemberdayaan Umat Melalaui Program Distribusi Zakat Produktif Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Lumajang Yusuf Wibisono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i1.349

Abstract

This study aims to examine the distribution of zakat carried out by the National Zakat Agency (BAZNAS) in productive zakat assistance programs for the empowerment of people, especially the poor in the Lumajang Regency. This research is a qualitative descriptive study. This research will give a systematic and accurate description of the problems, circumstances and events related to the distribution of productive zakat carried out by the National Zakat Agency (BAZNAS) as it is. Of the several BAZNAS zakat distribution programs that are the focus of the research are productive zakat distribution, both in the provision of revolving productive business capital assistance for individuals and groups. Because zakat can be used for productive efforts in order to help improve the quality of life of the people, especially the poor. Furthermore, from the results of this study, it can be seen that the zakat, infaq and shadaqah (ZIS) distribution program carried out by the BAZNAS in Lumajang Regency proved to be very useful and gave a very positive contribution to the small entrepreneurs in developing their businesses. Revolving capital assistance provided in groups can be better developed, compared to those given individually.
SUPERMAKET DIVIDEND DISTRIBUTION POLICY Yusuf Wibisono; M. Sholihun; Nani Hanifah
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.v4i1.559

Abstract

This study aims to examine the development of the management of Lumajang Supermarkets Amanah Supermarkets, which was established in 2012 with its own capital and sell shares to the public as long as approximately seven can run well in the midst of business competition and can earn profits or profits stably, so as to divide dividends to shareholders. This research is a qualitative descriptive study. The data was obtained from the Lumajang Shirkah Amanah Self-Service report for the past three years. From the profits obtained, the management makes a policy of profit sharing through the General Meeting of Share Shares (GMS). The provisions include net profit before being distributed to shareholders, issued in advance by 25% for business development, 2.5% for managers, 2, 5% for organizations, 2.5% for infaq/ zakat syirkah, and 1% for shareholder shopping rewards. Dividend distribution policy is influenced by several factors, including corporate liquidity, profitability and is supported by earnings stability.
ANALYSIS OF IMPLEMENTATION OF MUDHARABAH AND WADIAH CONTRACTS Yusuf Wibisono
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.v5i1.677

Abstract

This study aims to examine the development of the business management of KSPP Syari'ah BMT NU Randuagung, Lumajang Regency, plus an evaluation of the implementation of the Mudharabah and Wadiah contracts. This research is a qualitative descriptive study. The data was obtained from the KSPP Syari'ah BMT NU Randuagung document and the results of interviews with the Head of the Branch. KSPP Syari'ah BMT NU Randuagung implements a number of Syari'ah contracts, including Musyarakah contracts, Mudharabah contracts, Wadiah contracts, Al-Qardlul Hasan contracts, Murabahah contracts, Musyarakah contracts, Bai' Bitsamanil Ajil contracts, and Rahn contracts. In its implementation, Mudharabah contracts are applied to savings products with Mudharabah Muthlaqah contracts and financing products with all the required working capital through Mudharabah contracts. Meanwhile, Wadi'ah contracts only apply to savings products, namely time deposits with prizes with Wadi'ah Yad Al-Dhamanah contracts. The business strategy of developing cooperatives or BMT NU Randuagung combines focus and differentiation strategies. Meanwhile, the marketing strategy uses the "Marketing Mix", which is a marketing strategy that is implemented in an integrated manner. By applying a combination of 4 main variables, namely Product, Place, Price, and Promotion known as the 4Ps.
FINANCIAL RATIO ANALYSIS TO ASSESS PERFORMANCE Veria Septiani; Fetri Setyo Liyundira; Yusuf Wibisono
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.v5i1.688

Abstract

Purpose of this study was to determine and analyze Financial Ratios to Assess the Performance of the Lumajang Regency Transportation Service. The method used in this research is quantitative with the technique of collecting data documentation on the financial statements of the Department of Transportation in the form of operational reports, budget realization reports and balance sheets which will later be calculated the effectiveness ratio and harmony ratio and adjusted to Government Accounting Standards (SAP). The results of this study are that the Lumajang Regency Transportation Service is still not effective in 2017 and 2019 because there is a deficit in that year. Meanwhile, 2018 has been effective because the criteria are above 100%, namely 101, 39%. So it is said to be effective because the income is greater than the PAD budget and has a surplus from non-operational activities. The compatibility ratio increases every year so that the calculation has a matching criteria every year because all spending is optimized on resources.
Co-Authors Fetri Setyo Liyundira M. Sholihun Nani Hanifah Noviansyah Rizal Putri Khumairotul Ahyuni Veria Septiani