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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 193 Documents
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IMPACT ON PROFIT, CASH FLOW, COMPANY SIZE AND FINANCIAL DISTRESS Liza Zuhrianto; Sri Mulyani; Ratna Wijayanti Daniar Paramita
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.v4i1.561

Abstract

The purpose of this study was to determine the effect of earnings, cash flow, and firm size on the financial distress of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2018. This type of research is quantitative research. The type of data in this study is secondary data. Data analysis techniques used multiple linear regression analysis. This study uses a purposive sampling technique to get samples according to specified criteria. The number of samples selected based on the criteria in this study is 32 companies with a population of 38 manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange in 2016-2018. The results showed that profits measured using a return on assets affect financial distress
IMPRESSION OF NON-PERFORMING LOAN, LOAN TO DEPOSIT RATIO, AND NET INTEREST MARGIN AGAINST PROFITABILITY Miryam Alawiyah; Dedy Wijaya Kusuma; Fetri Setyo Liyundira
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.v4i1.562

Abstract

This study aims to determine the effect of Net Performing Loans, Loan to Deposit Ratio, and Net Interest Margin on profitability. Profitability is proxied by Return On Assets (ROA). Whereas the factor for the existence of Net Performing Loans (NPL) is proxied by non-performing loans, the Loan to Deposit Ratio (LDR) factor is proxied by third-party fund distribution, and the Net Interest Margin (NIM) factor is net interest income proxied. The population in this study amounted to 25 Rural Banks (BPR) in the Jember Regency, and for the study, the sample was 19 People's Credit Banks (BPR) in the Jember Regency, which were 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 components of the Net Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) affect the profitability using the Return on Assets (ROA) ratio. This proves that Non-Performing Loans (NPLs), Loans to Deposit Ratio (LDR), and Net Interest Margin (NIM) can be used to measure how much income the Bank earns.
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.
WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE Ajeng Eka Pratama; Muhaimin Dimyati; Yanna Eka Pratiwi
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.v4i1.566

Abstract

This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.
MEASUREMENT OF FINANCIAL PERFORMANCE IN ADOPTION OF THE ROGOTRUNNING VILLAGE BUDGET YEAR 2015 - 2018 Dhayu Eka Septian; Fetri Setyo Liyundira; Supartini Supartini
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): July 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i2.567

Abstract

This study aims to determine the financial performance in the absorption of Rogotrunan Urban Budget and the 2015-2018 Budget Year period. This research includes quantitative descriptive research. The analytical method used in this study is the method of Shopping Growth Analysis and Shopping Variance Analysis. The results of this study indicate that the Financial Performance of Rogotrunan Urban Village in 2015-2018 can be considered Good because the absorption rate of the budget does not exceed the highest limit in absorbing the budget, in this case the absorption of the budget in Jogoyudan village refers to the Budget and Activity Plan, and allocating expenditure that is balanced and in accordance with the need is a very important thing in the preparation of the budget and in the absorption of the budget should refer to the Budget Work Plan is not permitted to set the standard prices that have been prepared so that the financial performance in the absorption of the budget can be considered good.
ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI Juniar Sugiarti; Sochib Sochib; Yanna Eka Pratiwi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): July 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i2.568

Abstract

Business (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calculation method carried out by the UD with the calculation of production costs using the variable costing method is lower than the calculations made by the company. Because the variable costing method calculates the variable costs associated with the production process and selling prices while the calculation method applied by the company lists all costs including variable overhead costs and fixed overhead costs. So that there is a difference in production costs and selling prices according to company methods and variable costing methods.
ANALYSIS OF GREEN ACCOUNTING IMPLEMENTATION AT PT TIMAH (COMPANY) Tbk Narendra Dwi Jaladri; Sri Mulyani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): July 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i2.569

Abstract

Timah is a mining company in the province of Bangka Belitung and is a pride of its people, although the presence of tin mining can be directly dangerous to the environment such as forests and water pollution. However, PT Timah has carried out environmental conservation and empowerment activities for the local community. The purpose of this study is to analyze the implementation of environmental accounting related to financial reporting. As a large mining company, it is fitting for PT Timah to pay attention to the environment and living conditions of the surrounding community as a result of its mining activities. By using descriptive methods, and quantitative approaches and data collection from reliable sources concluded that PT Timah has a good action on the environment. The results of this study will improve the good image of PT Timah. PT Timah has taken sufficiently good steps to preserve the environment after the mining. Every year, the Company always plans to reclaim land of up to 2,000 ha.
ANALYSIS OF EFFECTIVENESS AND EFFICIENCY OF PADANG PUSKESMAS EXPENDITURE BUDGET REALIZATION 2016-2019 Afiatin Nisa; Nani Hanifah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): July 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i2.570

Abstract

The purpose of this study was to determine the Effectiveness of Realized Budget Expenditures at the Padang Health Center and to determine the Realization Efficiency of the Padang Puskesmas Expenditure Budget for the 2016-2019 Budget Year. In the author the method used in research is quantitative. The results of the study showed that the level and criteria for the effectiveness of the expenditure budget realization at the Puskesmas Padang in the 2016-2019 Fiscal Year and 2019 proved effective. For the 2017 Budget Year the effectiveness criteria level proved to be quite effective. The level of efficiency in the Realization of Expenditures at Padang Health Centers in Fiscal Year 2016,2018 and 2019 proved to be efficient. In the 2017 Budget Year the efficiency criteria level proved to be quite efficient.
THE INFLUENCE OF PROFITABILITY AND ACTIVITY ON FINANCIAL PERFORMANCE IN MINING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE Susiowati Susiowati; Sochib Sochib; Muhamad Ali
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): July 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i2.571

Abstract

This research was conducted with the aim to determine the effect of profitability and activity on financial performance in mining companies listed on the Indonesian stock exchange. Financial Performance is an illustration to find out the financial situation in a company for a certain period and analyzed with financial analysis tools. In assessing the financial performance of a company, it can use certain benchmarks. And usually the ratio is used. In this study, the calculation system used by researchers is to use profitability analysis tools (Net Profit Margin), activity (Inventory Turn Over) and performance (Return On Assets). The method used in this research is quantitative descriptive obtained by 17 samples of mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. Statistical test results in this study indicate that profitability variables have a significant positive effect on financial performance. But it is inversely related to activities that have no effect on financial performance.
IMPRESSION INTELLECTUAL CAPITAL AND RISK PROFILE ON PROFITABILITY Neny Tri Indrianasari; Khoirul Ifa; Muhamad Ali
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): July 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i2.573

Abstract

The importance of intellectual capital aspects for companies makes this topic interesting to be researched today, especially related to the contribution of IC in encouraging company performance. Profitability is an appropriate benchmark in measuring the performance of a bank. One measure of profitability used is Return on Equity (ROE). ROE is used to measure the effectiveness of a company in generating profits by utilizing the equity it has. This study aims to determine the Impression of Intellectual Capital and Risk Profile on Profitability of BPR Syariah in East Java Province. This type of research used in this research is descriptive research with a quantitative approach. The population used in this study were all Sharia Rural Banks (BPRS) of East Java Province which were recorded in the Financial Services Authority (OJK) for the selected period of 2015-2018 with a total population of 26 banks. The sample in this study was selected by purposive sampling. This study concludes that the NPF ratio has no effect on ROE. Except for Intellectual Capital and FDR it has a significant influence on ROE.

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