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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 9 Documents
 1 
Search results for , issue "Vol. 9 No. 1 (2025): January 2025" : 9 Documents clear
Property Tax Research on Tax Rate Systems and Policies: Scopus and Sinta Indexed Journals Sifaiyya, Yustisia; Andriani, Sri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1416

Abstract

This study aims to determine the development of research related to property tax on the tax rate system and policy from 2000 to 2024. The method in this study is mixed methods, where quantitative research uses VOSviewer can describe how authors, keywords, and publications relate to each other. Thus, it helps researchers understand the research landscape and determine research paths that can have a significant impact. And qualitative with systematic literature review which is approach collects data and references from previous journals or articles. The findings in this study indicate an increase in the trend and number of publications on the topic of property tax. This study identifies a high preference for certain topics related to property tax in particular (tax system, tax rates, tax revenues, and local government) which is accompanied by the problem of property tax revenues that support local government into pros and cons and has the potential for further research.  However, this study has opened up opportunities for other researchers to further explore the development of research related to property tax and the government in considering the use of digitalization as a tax collection system.
Determinants of Sustainable Development in the Non-Cyclical Consumer Sector: Case in Indonesia Wijayanti, Rista Putri; Sari, Shinta Permata
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1472

Abstract

The concept of Sustainable development is interpreted as development without sacrificing environmental interests or always paying attention to environmental aspects. In this concept, every improvement must pay attention to environmental rights intended to create sustainable development without reducing and sacrificing the ability of future generations to achieve and enjoy their welfare. This study aims to examine the effect of green accounting, material flow cost accounting, environmental performance, and environmental costs on sustainable development with a case study of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach using data from annual reports and financial statements of companies in the sector for 2021 to 2023, including numerical information. The sample is selected using purposive sampling techniques to ensure adherence to established criteria. Data analysis is performed using multiple regression analysis. The study results show that green accounting, material flow cost accounting, and environmental performance have an impact on sustainable development, but environmental costs do not have a significant effect.
Post-Eruption Economic Recovery for Semeru Survivors: The Role of Collaborative Learning in HUNTAP SEMERU Areas Cahyaningati, Retno; Setyobakti, Hudi; Wiyono, M Wimbo; Kasno, Kasno; Heni, Heni; Rouf, Abdur
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1490

Abstract

This research aims to enhance the economic resilience of the Huntap Semeru community through collaborative learning initiatives focused on entrepreneurship, financial literacy, and innovation. The goal is to address financial constraints and empower residents to achieve sustainable economic recovery following the 2021 Mount Semeru eruption. The study employs a quantitative descriptive method to assess the differences in knowledge and skills before and after collaborative learning. A purposive sample of 10 active participants from the Huntap Semeru area was selected. Data collection involved structured questionnaires covering entrepreneurship knowledge, financial literacy, innovation capabilities, and financial constraints. Data were analyzed using descriptive statistics and Pearson correlation tests to evaluate the relationship between financial literacy, innovation, and financial constraint reduction. The findings reveal significant improvements in understanding entrepreneurship, financial literacy, and innovation post-learning. Pretest accuracy, averaging 30%, increased to over 80% in the posttest. Collaborative learning effectively bridges knowledge gaps and motivates the community to explore innovative solutions. Enhanced financial literacy equips residents to manage budgets and investments, reducing financial constraints and supporting economic sustainability. This research contributes to practical applications by offering a replicable model of community-based learning to empower disaster-affected populations.
Assessing the Dynamics of Corporate Value in the Textile and Garment Industry: The Role of Company Size, Asset Growth, and Public Ownership Structure Bakti, Hudi Setyo; Lyundira, Fetri Setyo; Safari, Dedy Eko Trisyono; Dewi, Intan Tri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1492

Abstract

Assessment of a company's condition of performance, often assessed based on stock price. The better the value of a company, the more attractive the stock is by investors. In obtaining maximum profits and small risks, investors need to look at the aspects that affect the value of the Company, especially in the textile industry which is experiencing the dynamics of global economic changes. This study aims to determine the influence of company size, asset growth, and public ownership structure on company value. Sampling was conducted by purposive sampling, with a total of 20 companies in the textile and garment industry sector on the IDX. Data analysis using multiple linear regression analysis with the SPSS application tool version 26. The test results obtained a determination coefficient (R²) of 0.279 or 27.9%, while the company size coefficient was -0.309 with a significance of 0.000, asset growth of 3.555 with a significance of 0.000 and public ownership of -0.118 with a significance of 0.802. The conclusion obtained is that the size of the company has a negative effect and the growth of assets has a positive effect on the value company, while the structure of public ownership has no effect on the value of the company.
Investor Behaviour Analysis: The Impact Financial Performance, FOMO and Financial Literacy on Generation Z Investment Decisions Wilamsari, Feni; Ana, Selvia Roos; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1505

Abstract

Investing is important for long-term financial planning for Gen Z, who have quick access to investment instruments such as stocks, bonds, and cryptocurrencies, yet many do not fully understand its role in building wealth. This study aims to examine the effect of company financial performance and the FOMO (Fear of Missing Out) phenomenon on Gen Z's investment decisions, as well as the role of financial literacy in moderating these two factors. Questionnaires were sent in order to gather research data, and a purposive sampling strategy was used to choose the sample. To investigate the moderating impact inside the model, the data were subjected to Moderated Regression Analysis (MRA) using EViews 13. The results showed that the company's financial performance did not have a significant effect on Gen Z's investment decisions. In contrast, FOMO shows a significant influence on Gen-Z investment decisions. In addition, this study also tested the moderating effect of financial literacy. The results show that financial literacy does not moderate the effect of corporate financial performance or FOMO on Gen Z investment decisions.
Financial and Asset Management of Higher Education (A Comparative Study of Universities with Legal Entities-PTNBH) Wicaksono, Arif; Idris, Idris
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1506

Abstract

This research aims to analyze the financial and asset management practices of universities transitioning to PTN-BH status. Employing a qualitative descriptive approach, data collection was conducted through in-depth interviews, documentation, and field observations, complemented by secondary data from relevant sources. The data analysis followed the Miles and Huberman model. The findings reveal that PTN-BH institutions successfully manage financial resources and investments through structured planning in their Annual Work and Budget Plans, aligning financial goals with faculty targets. Additionally, these institutions optimize asset utilization by engaging in economic activities such as facility leasing and renting out buildings, which significantly contribute to institutional income. This study underscores the importance of efficient financial and asset management practices, providing a reference model for universities undergoing the transition to PTN-BH status. The results also highlight the potential for future research to refine and expand these practices, ensuring continuous improvement in the management of PTN-BH institutions.
The Influence of Financial Inclusion, Financial Literacy and Digitalization on the Financial Performance of MSMEs in Pamekasan Husnah, Fithiyatul; Susandini, Aprilina; Hadyarti, Vidi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1507

Abstract

Madura has extraordinary potential in developing a creative economy, one of which is Pamekasan Regency which has a dynamic entrepreneurial spirit. This is proven by the existence of 195,554 Micro, Small and Medium Enterprises (MSMEs). Even so, many MSMEs still experience obstacles in obtaining financial support. The complexity and perception that financial products are inaccessible often makes it difficult for them to find the services that best suit their business needs. This research aims to determine the influence of financial inclusion, financial literacy and digitalization on the financial performance of MSMEs in Pamekasan. The research focuses on MSME actors in Pamekasan Regency with a sample of 100 respondents using a quantitative approach, data collected through questionnaires and interviews, then analyzed using instrument tests, classical assumption tests, and multiple linear regression techniques. The research results show that financial inclusion, financial literacy and digitalization have a positive and significant influence on the financial performance of MSMEs in Pamekasan, both partially and simultaneously. So it is important to strengthen aspects of financial inclusion, financial literacy, and the application of digital technology in running business in Pamekasan Regency.
Digital Integration In Tax Systems: Literature Review On Enhancing Efficiency And Ensuring Compliance Kinanti, Kartika Ayu; Chandra, Yulian Ade; Suyono, Aji Prasetyo
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1508

Abstract

Through a review of the literature, this study seeks to investigate how the digital transition affects tax compliance and efficiency. The application of technology like data analytics, e-filing, and e-payment is part of the digital transformation in tax administration. Based on a thorough analysis of multiple literature sources, it was discovered that these technologies greatly expedite administrative procedures, minimise human error, and improve data management and tax procedures' transparency. Because of the enhanced transparency, taxpayers are better able to comprehend their responsibilities, which encourages improved compliance. In summary, this study emphasises how crucial it is to implement digital technology in order to build a more effective, accountable, and transparent tax system, which will eventually increase tax compliance and collection.
The Influence of Internal Control and Individual Morality on Fraud Prevention in Industrial Garment Company Azhari, Farida; Bayunitri, Bunga Indah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1446

Abstract

The purpose of this study is to ascertain whether fraud prevention at CV X, Bandung Regency, is impacted by internal control and personal ethics. Internal control and personal morality are the independent variables that are being examined in this study. Preventing fraud is the dependent variable. The quantitative descriptive approach method is the research methodology employed in this study. The study's population consisted of 58 workers at CV X Kab. Bandung. The census method with purposive sampling was the sample strategy employed in this investigation. 58 employees of CV X Kab. Bandung serve as the research's sample size. At a significance level of 5%, multiple linear regression analysis is the analysis approach employed in this study. Based on the results of the study, it shows that internal control, individual morality on fraud prevention at CV X Kab.bandung included in the good category. Besides that partial research results (t test) show that internal control affects fraud prevention in CV X Kab.bandung and individual morality affects fraud prevention in CV X Kab.bandung.

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