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Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia
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Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Published by Institut Teknologi dan Bisnis Widya Gama
ISSN : 25982885     EISSN : 25986074     DOI : https://doi.org/10.30741/assets
Core Subject : Economy,
Economics, Econometrics & Finance
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak published twice a year in January and July, published by the Department of Accounting, Institut Teknologi dan Bisnis Widya Gama Lumajang since January 2017. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak intended as a forum for publishing scientific articles in the accounting field.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 2 No. 1 (2018): January 2018" : 12 Documents clear
Pengaruh Kualitas Audit, Debt Default Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Riyanto Setiawan Suharsono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v2i1.221

Abstract

This study aims to examine the effect of audit quality, debt default, and corporate growth on acceptance of going concern audit opinion. This study is motivated by the fact that investors rely heavily on audit opinions given by auditors to make investment decisions. The population in this study are 35 companies engaged in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in the year 2009 - 2011. The study sample amounted to 32 companies. This study uses secondary data in the form of annual reports during the period 2009 - 2011 obtained from the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). The variables in this study are going concern audit opinion, audit quality, debt default, and company growth. The result of the research shows that audit quality does not have an effect on going concern audit opinion while debt default and corporate growth have an effect on going concern audit opinion.
Analisis Perencanaan Dan Pelaksanaan Pengelolaan Keuangan Desa: (Studi pada Kantor Desa Kunir Kidul Kecamatan Kunir Kabupaten Lumajang) Mimin Yatminiwati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v2i1.222

Abstract

This study aims to describe the planning and implementation of village finances in the village of Kunir Kidul Kunir district Lumajang district. The object of this study is the Analysis of Village Finance Planning and Implementation by Permendagri No. 113 of 2014 on the management of village finances in the village of Kunir Kidul Kunir district Lumajang district. In this study, the authors used a type of qualitative research with case study approach. Data collection techniques used were interviews, observation and documentation. Data analysis technique used is an interactive analysis model that includes four components, namely data collection, data reduction, data presentation, and verification. The results showed that the planning and implementation of village financial management in Kunir Kidul village is in accordance with Permendagri No.113 of 2014 and the applicable Laws. This can be seen from the planning and implementation process from the beginning to the end, the process of preparing the budget plan, the preparation of activity plans and the implementation process is in accordance with the outcome plan of the meeting, reporting the use of finance with guidelines and procedures that have been determined through several stages and verification , as well as the publication of transparent financial statements.

Page 2 of 2 | Total Record : 12

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